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    <title>Machinery, plant or laboratory equipment falling under Heading No. 84.19</title>
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    <description>Exempts machinery, plant or laboratory equipment for treatment of material by condensing or cooling under Heading No. 84.19 from excise duty in excess of the amount calculated at the rate of 15% ad valorem, while expressly excluding refrigerating and air conditioning machinery and parts from the exemption.</description>
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      <description>Exempts machinery, plant or laboratory equipment for treatment of material by condensing or cooling under Heading No. 84.19 from excise duty in excess of the amount calculated at the rate of 15% ad valorem, while expressly excluding refrigerating and air conditioning machinery and parts from the exemption.</description>
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