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<h1>Government Lowers Central Excise Duty on Refrigerating and Air Conditioning Appliances to 40% Under Central Excise Rules, 1944.</h1> The notification, dated June 20, 1986, amends a previous government notification concerning central excise duties on refrigerating and air conditioning appliances and parts. Specifically, it reduces the duty rate from sixty percent to forty percent ad valorem for certain items listed under serial number 1. Additionally, for items listed under serial numbers 2 and 6, the duty rate is also adjusted to forty percent ad valorem. These changes are made under the authority of the Central Excise Rules, 1944, by the Central Government.