Excise duty exemption for specified refrigeration and air conditioning goods limits duty to notified rates subject to conditions. Central Government exempts specified refrigeration and air conditioning goods from excise duty to the extent duty exceeds the rates notified in the Table, prescribing fixed per unit or ad valorem rates for gas compressors, air conditioners by capacity, coolers, refrigerators, and parts. An apportionment rule applies to split unit air conditioners. Exemptions are subject to conditions including use outside the factory requiring Chapter X compliance, concessional hospital supply conditioned on non resale for five years, and adherence to procedural rules.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for specified refrigeration and air conditioning goods limits duty to notified rates subject to conditions.
Central Government exempts specified refrigeration and air conditioning goods from excise duty to the extent duty exceeds the rates notified in the Table, prescribing fixed per unit or ad valorem rates for gas compressors, air conditioners by capacity, coolers, refrigerators, and parts. An apportionment rule applies to split unit air conditioners. Exemptions are subject to conditions including use outside the factory requiring Chapter X compliance, concessional hospital supply conditioned on non resale for five years, and adherence to procedural rules.
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