Excise duty exemptions for refrigerating and air conditioning goods conditioned on specified end uses and Chapter X compliance. Notification grants conditional excise duty exemptions for specified refrigerating and air-conditioning goods and parts by limiting duty to stated ad valorem rates; benefits depend on use in listed end-uses, non-resale within a specified period where applicable, and compliance with the procedure in Chapter X of the Central Excise Rules, 1944, with separate provisions for parts used in cold storage and for manufacture of refrigerated transport or ships.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise duty exemptions for refrigerating and air conditioning goods conditioned on specified end uses and Chapter X compliance.
Notification grants conditional excise duty exemptions for specified refrigerating and air-conditioning goods and parts by limiting duty to stated ad valorem rates; benefits depend on use in listed end-uses, non-resale within a specified period where applicable, and compliance with the procedure in Chapter X of the Central Excise Rules, 1944, with separate provisions for parts used in cold storage and for manufacture of refrigerated transport or ships.
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