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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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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