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of <h1>Central Govt Issues Excise Duty Exemptions for Air-Conditioning and Refrigerating Appliances Under Central Excise Rules, 1944</h1> The notification issued by the Central Government under the Central Excise Rules, 1944, provides exemptions for certain air-conditioning and refrigerating appliances from excise duty beyond specified rates. It replaces a previous notification from 1985. The exemptions apply to various goods, including water-coolers (nil duty), domestic refrigerators, evaporative coolers, and air-conditioning appliances used in specific settings like computer rooms and hospitals, subject to conditions such as non-resale within five years. Parts used in cold storage, refrigerated transport, and specific facilities also receive duty concessions, with procedures outlined in Chapter X of the Central Excise Rules, 1944, to be followed. The notification is effective from February 28, 1986.
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