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of <h1>Excise Duty on AC Units for Heavy Passenger Vehicles Reduced to 30% Under Section 5A Amendment</h1> The Central Government has amended a prior notification to reduce the excise duty on split air-conditioners intended for passenger transport motor vehicles with a gross vehicle weight exceeding 5000 kg. The duty is reduced to 30% ad valorem under Heading 84.15, as per Notification No. 104/94-C.E. dated May 4, 1994. This amendment is made under the authority of section 5A of the Central Excises and Salt Act, 1944, in the interest of public welfare. The change is an addition to the existing notification No. 46/94-Central Excises dated March 1, 1994.
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