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<h1>Concessional Excise Duty Rates Confirmed for Freezers Under Notifications 53/93-CE, 46/94-CE, 56/95-CE per Tariff Act Heading 84.18.</h1> The circular from the Central Board of Excise and Customs clarifies the eligibility of concessional excise duty rates for freezers and freezing equipment under Notifications No. 53/93-CE, 46/94-CE, and 56/95-CE. It confirms that these items fall under the category of 'other refrigerating appliances and machinery' as per heading 84.18 of the Central Excise Tariff Act, 1985. This classification is supported by references from the McGraw Hill Encyclopedia and HSN Explanatory Notes. Consequently, freezers and freezing equipment qualify for the concessional duty rates specified in the mentioned notifications.