Amendment in Notification No.06/2002-CE, DT. 01/03/2002 - Condensing/Cooling Units of Split Air-conditioning Machines - No Excise Duty Relief - 050/2002 - Central Excise - Tariff
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Excise exemption narrowed: parts of air conditioning machines exempt, excluding condensing and cooling units of split systems. The amendment substitutes serial number 197 to grant nil excise duty to parts of air conditioning machines while expressly excluding condensing units and cooling units of split air conditioning machines from that exemption.
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 exemption narrowed: parts of air conditioning machines exempt, excluding condensing and cooling units of split systems.
The amendment substitutes serial number 197 to grant nil excise duty to parts of air conditioning machines while expressly excluding condensing units and cooling units of split air conditioning machines from that exemption.
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