https://www.taxtmi.com/circulars?id=5776 Freezers and freezing equipment fall within Central Excise Tariff heading 84.18 as "other refrigerating appliances and machinery" because they operate by refrigeration and are treated as refrigerators in HSN explanatory notes; accordingly, the concessional rates of excise duty under the cited notifications apply to them. en-us Tue, 03 Sep 1996 00:00:00 +0530 Sat, 14 Mar 2009 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5776 Freezers and freezing equipment fall within Central Excise Tariff heading 84.18 as "other refrigerating appliances and machinery" because they operate by refrigeration and are treated as refrigerators in HSN explanatory notes; accordingly, the concessional rates of excise duty under the cited notifications apply to them. Circulars Central Excise Tue, 03 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5776