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of <h1>New Excise Duty Rates Set for Air-Conditioners, Refrigerators, and Parts Under Central Excise Tariff Act, 1985</h1> The notification replaces Notification No. 166/86-C.E. and sets new excise duty rates for air-conditioners, refrigerators, and related goods under Chapters 84, 85, and 90 of the Central Excise Tariff Act, 1985. It specifies rates for various categories, such as gas compressors, air-conditioners, refrigerators, and parts thereof, with conditions for exemptions or reduced rates. For example, gas compressors used in air-conditioners are taxed at Rs. 5,500 per unit, while parts and accessories are taxed at 30% ad valorem. Special provisions apply for goods used in government hospitals or under specific manufacturing conditions.
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