Exemption for cold storage installation applies to non-manufacturer users where concessional removal procedures are complied with. The circular clarifies that the exemption for specified goods supplied for installation of cold storage, cold room or refrigerated vehicles to preserve, store or transport agricultural produce under notification No. 6/2002-Central Excise applies to recipients who are not manufacturers, provided the goods are cleared for the intended purpose and the procedural requirements of the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 are complied with.