Duty applicability limited to specified refrigerating and air conditioning parts; levy applies only where parts fall under listed tariff headings. The rate of duty prescribed against S. No. 6 of Notification No. 166/86-C.E. applies only to parts and accessories of refrigerating and air conditioning appliances which are classifiable under Heading/sub heading Nos. 84.15, 84.18, 84.19, 8476.91, 8481.10, 8481.91, 8536.10, 9032.11 or 9032.91 or the Schedule to the Central Excise Tariff Act, 1985.
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Provisions expressly mentioned in the judgment/order text.
Duty applicability limited to specified refrigerating and air conditioning parts; levy applies only where parts fall under listed tariff headings.
The rate of duty prescribed against S. No. 6 of Notification No. 166/86-C.E. applies only to parts and accessories of refrigerating and air conditioning appliances which are classifiable under Heading/sub heading Nos. 84.15, 84.18, 84.19, 8476.91, 8481.10, 8481.91, 8536.10, 9032.11 or 9032.91 or the Schedule to the Central Excise Tariff Act, 1985.
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