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of <h1>Amendment to Central Excise Tariff: Revised Duties for Air-Conditioners, Compressors, and Refrigerators; Effective March 1989</h1> The notification amends the Central Excise Tariff rates for air-conditioners, compressors, refrigerators, and related parts, effective from March 1, 1989. It specifies revised duty rates based on the capacity and type of equipment. For example, gas compressors used in air-conditioners are subject to a specific duty, while those used in manufacturing water coolers are exempt, contingent on compliance with Chapter X of the Central Excise Rules, 1944. Air-conditioners and refrigerators have varying specific duties depending on their capacity, with certain exemptions for government-run hospitals. Parts and accessories generally attract a 40% ad valorem duty.
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