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of <h1>New Excise Duty Rates for Goods in Chapters 84 & 85: Exemptions and 30% Duty on Compressors, AC Units</h1> The notification outlines the effective rates of duty for goods classified under Chapters 84 and 85 of the Central Excise Tariff Act, 1985. It provides exemptions and specific duty rates for various goods, including pumps, compressors, air-conditioners, and machinery parts. For instance, certain pumps and hand pumps are exempt from duty, while gas compressors and air-conditioners are subject to a 30% ad valorem duty. Conditions for exemptions include usage within production factories, compliance with Central Excise Rules, and specific end-use requirements. The notification aims to regulate excise duties in the public interest.
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