Specific duty rates on air conditioners set with capacity based and ad valorem rates and conditional exemptions. Notification prescribes specific unit and ad valorem duties for compressors, air conditioners and refrigerators by tariff heading and capacity bands, provides nil or reduced rates for water coolers and hospital use subject to non resale and Chapter X procedural compliance, exempts parts used in manufacture of water coolers when Chapter X procedures apply, and directs equal apportionment of duty between cooling and condensing units of split unit air conditioners.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Specific duty rates on air conditioners set with capacity based and ad valorem rates and conditional exemptions.
Notification prescribes specific unit and ad valorem duties for compressors, air conditioners and refrigerators by tariff heading and capacity bands, provides nil or reduced rates for water coolers and hospital use subject to non resale and Chapter X procedural compliance, exempts parts used in manufacture of water coolers when Chapter X procedures apply, and directs equal apportionment of duty between cooling and condensing units of split unit air conditioners.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
