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of <h1>Govt Reduces Excise Duty on Evaporative Coolers to 15% Under Section 5A for Public Welfare</h1> The Central Government, under the authority of sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, has issued Notification No. 73/89-C.E. dated March 1, 1989. This notification grants a concessional excise duty rate for evaporative type coolers classified under Chapter 84 of the Central Excise Tariff Act, 1985. The excise duty levied on these coolers is reduced to an amount calculated at a rate of fifteen percent ad valorem, in excess of the specified duty in the Schedule, in the interest of public welfare.
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