Basic excise duty on car air-conditioners increased; parts taxed ad valorem and specified foot valves exempt if ISI compliant. Amends earlier central excise notifications by substituting higher unit rates for car air-conditioners and specified refrigerators, revising parts descriptions to carve out car air-conditioner components, increasing the unit duty on compressors, inserting a new entry levying sixty-five per cent. ad valorem duty on parts and accessories of car air-conditioners (including kits), and exempting foot valves up to the stated size from duty provided they conform to the cited ISI specification.