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of <h1>Air-Conditioners as 'Capital Goods' Now Duty-Free for EOUs, EHTPs, STPs Under Notification No. 1/95-CE.</h1> The circular addresses whether air-conditioners are covered under notification No. 1/95-CE dated 4.1.95. It clarifies that air-conditioners used for maintenance or repair of machinery, computers, etc., were initially excluded from the notification's benefits. However, it has been determined that air-conditioners essential for the manufacture or production of goods by 100% Export Oriented Units (EOU), Electronic Hardware Technology Parks (EHTP), or Software Technology Parks (STP) can be considered 'Capital Goods'. Consequently, such air-conditioners are eligible for duty-free clearance under the notification, aligning with a similar clarification issued by the Customs Wing.
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