Air-conditioners, refrigerators and coolers - 66/86 - Central Excise - Tariff

Air-conditioners, refrigerators and coolers

Notification No. 66/86-C.E.

Dated 10-2-1986

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. 63/85-Central Excises, dated the 17th March, 1985, the Central Government hereby exempts goods of the description specified in column (2) of the Table hereto annexed and falling under Chapter 84, 85 or 90 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table, subject to the conditions, if any, laid down in the corresponding entry in column (4) thereof.

TABLE

S. No.	Description			Rate	Conditions
(1)	(2)			(3)	(4)
1.	Refrigerators and other refrigerating appliances -
	(i)	Water-coolers.		Nil	—
	(ii)	Domestic refrigerators of capacity not exceeding 165 litres.		Twenty-five per cent ad valorem.	—
	(iii)	Others		Fifty per cent ad valorem.	—
2.	Evaporative type of coolers.			Thirty per cent ad valorem.	—
3.	Air-conditioners and other air-conditioning appliances including package type of air-conditioners; split unit air-conditioners, the cooling or room unit and condensing unit therefor, required for use in any of the following, namely :-			Twenty-five per cent ad valorem.	If -
					(i)	the said goods are so used;
					(ii)	the said goods are not resold within a period of five years from the date of installation; and
	(i)		Computer rooms.
	(ii)		Research and development laboratories.
	(iii)		Animal houses.
	(iv)		Telephone Exchanges.
	(v)		Broadcasting studios.		(iii)	the procedure specified in Chapter X of the Central Excise Rules, 1944, is followed.
	(vi)		Trawlers.
	(vii)		Dams
	(viii)		Mines and tunnels.
	(ix)		Thermal or hydel power stations.
	(x)		Technical building of Military Engineering Services and Mobile Trope and Mobile Radar Unit under the Ministry of defence.
	(xi)		Any hospital run by the Central Government, State Government or a Local Authority.
	(xii)		Any hospital run by a Public Charitable Institution, the income from which is exempt under sub-section (22A) of section 10 of the Income-tax Act, 1961 (43 of 1961).
	(xiii)		Any factory.
	(xiv)		Electricity load despatch centres.
	(xv)		Indian Naval Ships.
4.	Parts of refrigerating machinery, listed below, required for use in a cold storage for storage and preservation of the food-stuffs specified in paragraph 3 of the Cold Storage Order, 1964, dated the 3rd September, 1964, namely :-			Twenty-five per cent ad valorem.	If -
					(i)	the said parts are used in the said Cold Storage; and
	(i)		cooling coils or evaporator.		(ii)	the proce-dure specified in Chapter X of the Central Excise Rules, 1944, is followed.
	(ii)		compressor
	(iii)		condenser
	(iv)		thermostat
	(v)		cooling unit (excluding the room unit of a split unit air-conditioner), and in the case of absorption types of refrigerators in which there is no compressor, heater including burners and baffles in kerosene operated absorption type refrigerator.
	(vi)		starting relay controls (including expansion valves and solenoid valves) and pressure switches.
	(vii)		overload protection/thermal relay.
	(viii)		cabinet.
5.	Parts of refrigerating appliances and machinery of the description specified in Sl. No. 4 above and required for use in the manufacture of -			Twenty-five per cent ad valorem.	If -
					(i)	the said parts are so used; and
	(a)		refrigerated vans, include-ing wagons for transport of perishables, food and dairy products;		(ii)	the procedure specified in Chapter X of the Central Excise Rules, 1944, is followed.
	(b)		Ships, including frigates where provision is made for the preservation of perishable goods in transport.
6.	Parts of refrigerating and air-conditioning appliances and machinery of the description specified in S. No. 4 above and required for use in refrigerating or air-conditioning appliances or machinery in any of the following, namely :-			Twenty-five per cent ad valorem.	If -
					(i)	the said parts are so used ; and
					(ii)	the procedure specified in Chapter X of the Central Excise Rules, 1944 is followed.
	(a)		Computer rooms.
	(b)		Research and development laboratories.
	(c)		Animal houses.
	(d)		Telephone exchanges.
	(e)		Broadcasting studios.
	(f)		Trawlers.
	(g)		Dams.
	(h)		Mines and tunnels.
	(i)		Thermal or hydel power stations.
	(j)		Technical Building of Military Engineering Services and Mobile Trope and Mobile Radar Unit under the Ministry of Defence.
	(k)		Any hospital run by the Central Government, State Government, or a Local Authority.
	(l)		Any hospital run by a Public Charitable Institution, the income from which is exempt under sub-section (22A) of section 10 of the Income-tax Act, 1961 (43 of 1961).
	(m)		Any factory.
	(n)		Electricity load despatch centres.
	(o)		Indian naval ships.
7.	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.
8.	Parts of refrigerating and air-conditioning appliances and machinery, all sorts, other than those specified in Sl. No. 4 above.			Nil

Explanation :- For the purposes of this notification, "Factory" means any premises, including the precincts thereof wherein or in any part of which excisable goods other than salt are manufactured, or wherein or in any part of which any manufacturing process connected with the production of these goods is being carried on or is ordinarily carried on but does not include any premises which are used for office or other purposes.

2. This notification shall come into force on the 28th day of February, 1986.