Gas compressors, air-conditioners, coolers, etc. - 238/86 - Central Excise - Tariff

Gas compressors, air-conditioners, coolers, etc. Notification No. 238/86-C.E. Dated 3-4-1986 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 166/86-Central Excises, dated the 1st March, 1986, namely :— In the Table annexed to the said notification, after Sl. No. 7 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely :— (1) (2) (3) (4) (5) "8. 8414.91, 84.18, 8481.10, 8536.10 or 9032.11 Parts of gas compressors of a kind used in the manufacture of water coolers and parts of water coolers. Nil If, - (i) the said parts are used in the manufacture of the said  compressors or the Said water coolers ; and (ii) such use is elsewhere than in the factory of  production, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.".