Exemption limiting excise duty on specified air conditioners and refrigerators by prescribing effective rates and conditions. The notification limits excise duty on specified air-conditioners, gas compressors, refrigerators, water coolers and related parts by exempting duty in excess of prescribed effective rates or ad valorem rates, with particular fixed rates, nil rates and percentage duties allocated by product category and subject to conditions including use in hospitals, non-resale within a prescribed period, compliance with Chapter X procedures, and specified product conformity.