Exemption for parts of air-conditioning machines: central excise duty removed, extending nil-rate treatment to specified components. The government amended a central excise notification to substitute an entry providing a nil rate for preparations used in the manufacture of aerated waters supplied directly to bottling plants (other than vending machines), and inserted a new entry granting a nil rate exemption for parts of air-conditioning machines under the relevant tariff heading.
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Exemption for parts of air-conditioning machines: central excise duty removed, extending nil-rate treatment to specified components.
The government amended a central excise notification to substitute an entry providing a nil rate for preparations used in the manufacture of aerated waters supplied directly to bottling plants (other than vending machines), and inserted a new entry granting a nil rate exemption for parts of air-conditioning machines under the relevant tariff heading.
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