Concessional duty for refrigerating-appliance parts permits excise relief when used in refrigerated vehicle manufacture, subject to conditions. Concessional excise treatment limits duty on specified refrigerating-appliance parts and compressors used in the manufacture of refrigerated vans and wagons to the amount corresponding to a fifteen per cent ad valorem rate; duties in excess of that amount are exempt, subject to Collector satisfaction that the goods are required for such manufacture and compliance with the procedural requirements of Chapter X of the Central Excise Rules, 1944.