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Whether air-conditioners are covered by notification No. 1/95-CE dated 4.1.95- Reg.

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..... 1.95- Reg. Representations have been received to the effect that consequent to Board's letter of even number date 26.8.96 wherein it was mentioned that the benefit on notification No. 1/ 95-CE dated 4.1.95 cannot be extended to goods, inter - alia, air-conditioners used for maintenance/ repair of machinery, computer, etc., field formations are not allowing the benefit of the said notification .....

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..... the Board that the instructions contained in aforesaid Customs Circular should be applied, mutatis mutandis, to notification No. 1/95-CE dated 4.1.95. Accordingly, Board's letter of even no. dated 26.8.96 is modified to this extent. Sd/- (P.K. Sinha) Under Secretary (CX.6) - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagement .....

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