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of <h1>Central Government Amends Excise Act 1944, Introduces 8% Duty Exemptions for Cold Storage Equipment in Agriculture.</h1> The Central Government, under the Central Excise Act, 1944, amended a previous notification to introduce exemptions for specified goods used in cold storage, cold rooms, or refrigerated vehicles for agricultural produce. The amendment, effective from April 1, 1999, adds a new entry (218A) to the tariff table, listing goods such as gas compressors, truck refrigeration units, and various cooling equipment under List 3A. These goods are now subject to an 8% duty with certain conditions. Additionally, references in the annexure were updated to reflect changes in notification dates from 1998 to 1999.
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