Gas compressors, air conditioners, coolers etc.
Notification No. 166/86-C.E.
Dated 1-3-1986
In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 66/86-Central Excises, dated the 10th February, 1986, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act. 1985 (5 of 1986), specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon, which is specified in the said Schedule, as is in excess of the amount calculated at the rates specified in the corresponding entry in column (4) of the said Table, subject to the conditions, if any, laid down in the corresponding entry in column (5) thereof.
THE TABLE
|
S. No. |
Heading No. or sub-heading No. |
Description of goods |
Rate |
Conditions |
|
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
|
1. |
8414.10 |
(i) |
Gas compressors of the kind used in air-conditioners including room air-conditioners (window type), split unit air-conditioners and package type air-conditioners of capacity not exceeding 7.5 tonne |
Rs. 4,000 per compressor |
— |
|
|
|
|
(ii) |
Other gas compressors |
Sixty per cent ad valorem |
— |
|
|
|
|
(iii) |
Gas compressors used in the manufacture of water coolers |
Nil |
If such use is elsewhere than in the factory of production of the said compressors, the procedure specified in Chapter X of the Central Excise Rules, 1944 is followed. |
|
|
2. |
8414.91 |
Parts and accessories of goods covered by sub-heading No. 8414.10 |
Sixty per cent ad valorem |
— |
|
|
3. |
8415.00 |
Air-conditioners including room air-conditioners (window type), split unit air-conditioners and package type air-conditioners,— |
|
|
|
|
|
|
(a) |
of capacity not exceeding 1.5 tonnes |
Rs. 8,000 per air-conditioner. |
— |
|
|
|
|
(b) |
of capacity exceeding 1.5 tonnes but not exceeding 3 tonnes |
Rs. 10,000 per air-conditioner. |
— |
|
|
|
|
(c) |
of capacity exceeding 3 tonnes but not exceeding 7.5 tonnes |
Rs. 15,000 per air-conditioner. |
— |
|
|
|
|
(d) |
of capacity exceeding 7.5 tonnes |
110% ad valorem. |
— |
|
|
4. |
8415.00 |
Air-conditioners including room air-conditioners (window type) split unit air-conditioners and package type air-conditioners),— |
|
|
|
|
|
|
(a) |
of capacity not exceeding 1.5 tonne |
Rs. 4,000 per air-conditioner |
If, -
(i) the said goods are required for use in any hospital run by the Central Government, State Government, or Local Authority; |
|
|
|
|
|
|
(b) |
of capacity exceeding 1.5 tonne but not exceeding 3 tonnes |
Rs. 5,000 per air-conditioner |
|
|
|
|
(c) |
of capacity exceeding 3 tonnes but not exceeding 7.5 tonnes |
Rs. 7,500 per air-conditioner |
|
|
|
|
|
|
|
(ii) the said goods are not resold within a period of five years from the date of installation; and |
|
|
|
|
|
|
|
(iii) the procedure specified in Chapter X of the Central Excise Rules, 1944 is followed. |
|
|
5. |
8415.00 |
Evaporative type of coolers |
Thirty-five per cent ad valorem. |
— |
|
|
6. |
84.15, 84.18, 84.19, 8476.91, 8481.10, 8481.91, 8536.10, 9032.11 or 9032.91 |
Parts and accessories of refrigerating and air-conditioning appliances and machinery, all sorts. |
Sixty per cent ad valorem. |
— |
|
|
7. |
84.18 84.19 84.76 |
Refrigerators and other refrigerating appliances— |
|
|
|
|
|
|
(i) |
Water coolers |
Nil |
— |
|
|
|
|
(ii) |
Domestic refrigerators of capacity not exceeding 165 litres |
Thirty per cent ad valorem. |
— |
|
|
|
|
(iii) |
Others |
Sixty per cent ad valorem. |
— |
|
|
|
|
|
|
|
|
|
|
Explanation :- For the purposes of this notification, the duty leviable on a split unit air-conditioner will be apportioned equally between the cooling or room unit and condensing unit of such air-conditioner.
9911796707
