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of <h1>Excise Duty Exemption on Refrigeration Systems for Cold Storage: Clarification for Agricultural Produce Equipment, Not Complete Plants.</h1> The Ministry of Finance, through the Central Board of Excise & Customs, addressed a representation from the M.P. Cold Storage and Ice Manufacturer's Association regarding excise duty on refrigeration systems in cold storage plants. According to Notification No. 6/2000-C.E., certain equipment used in cold storage, cold rooms, or refrigerated vehicles for agricultural produce is exempt from excise duty. However, this exemption does not apply to complete refrigeration plants. The duty liability for such plants, constructed on-site, must be assessed individually by the relevant excise authorities, as per the Section 37B order dated April 2, 1998.
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