Tariff exemptions expanded for cooling, sorting, power and transport refrigeration equipment; inputs proviso scope tightened. Amendment adds specified categories of equipment and parts-cooling and temperature-control equipment, sorting, grading and packing machinery, power generating sets, refrigeration and air conditioning for transport vehicles, and spare parts-to the Annexure of a notification, exempting them. It substitutes a proviso in another notification to exclude inputs used in the manufacture of final products except where final products are cleared to designated export-oriented units, technology parks, international organisations or projects already exempt under a separate notification. It also adds a paragraph extending the operation of a separate notification until a stated expiry date.
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Provisions expressly mentioned in the judgment/order text.
Tariff exemptions expanded for cooling, sorting, power and transport refrigeration equipment; inputs proviso scope tightened.
Amendment adds specified categories of equipment and parts-cooling and temperature-control equipment, sorting, grading and packing machinery, power generating sets, refrigeration and air conditioning for transport vehicles, and spare parts-to the Annexure of a notification, exempting them. It substitutes a proviso in another notification to exclude inputs used in the manufacture of final products except where final products are cleared to designated export-oriented units, technology parks, international organisations or projects already exempt under a separate notification. It also adds a paragraph extending the operation of a separate notification until a stated expiry date.
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