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of <h1>New Excise Duty Exemption for Water Cooler Parts Issued, Following Chapter X Procedures of Central Excise Rules, 1944.</h1> The Central Government issued Notification No. 238/86-C.E. on April 3, 1986, amending a previous notification from March 1, 1986, concerning Central Excise exemptions. The amendment adds a new entry to the table, specifying that parts of gas compressors used in manufacturing water coolers, and parts of water coolers, are exempt from excise duty. This exemption applies if the parts are used in manufacturing these items outside the production factory and if the procedure in Chapter X of the Central Excise Rules, 1944, is followed.
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