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        Central Excise

        Excise duty on Refrigeration System installed in the Cold Storage Plants - Representation by M.P. Cold storage and ice manufacturer's Association

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        Excise duty exemption for specified refrigeration equipment clarified; complete refrigeration plants remain assessable by local excise authorities. A Notification exempts seventeen specified refrigeration items intended for installation in cold storage, cold rooms, or refrigerated vehicles from excise duty, but expressly excludes a complete refrigeration plant; duty liability arising when a plant comes into existence at the site must be decided on the merits by the jurisdictional excise authorities.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Excise duty exemption for specified refrigeration equipment clarified; complete refrigeration plants remain assessable by local excise authorities.

                                A Notification exempts seventeen specified refrigeration items intended for installation in cold storage, cold rooms, or refrigerated vehicles from excise duty, but expressly excludes a complete refrigeration plant; duty liability arising when a plant comes into existence at the site must be decided on the merits by the jurisdictional excise authorities.





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                                ActsIncome Tax
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