Tariff amendment for cold storage components extends concessional excise treatment to refrigeration goods used for preserving agricultural produce. The notification adds S. No. 218A to the Central Excise tariff to provide concessional classification for goods intended for installation of cold storage, cold rooms or refrigerated vehicles for preservation, storage or transport of agricultural produce, and inserts List 3A enumerating eligible refrigeration components. It also substitutes specified condition references in condition No. 15 of the Annexure and places List 3A after List 3 to define the scope of the concession.
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Tariff amendment for cold storage components extends concessional excise treatment to refrigeration goods used for preserving agricultural produce.
The notification adds S. No. 218A to the Central Excise tariff to provide concessional classification for goods intended for installation of cold storage, cold rooms or refrigerated vehicles for preservation, storage or transport of agricultural produce, and inserts List 3A enumerating eligible refrigeration components. It also substitutes specified condition references in condition No. 15 of the Annexure and places List 3A after List 3 to define the scope of the concession.
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