https://www.taxtmi.com/notifications?id=17338 Central Government exempts specified refrigeration and air conditioning goods from excise duty to the extent duty exceeds the rates notified in the Table, prescribing fixed per unit or ad valorem rates for gas compressors, air conditioners by capacity, coolers, refrigerators, and parts. An apportionment rule applies to split unit air conditioners. Exemptions are subject to conditions including use outside the factory requiring Chapter X compliance, concessional hospital supply conditioned on non resale for five years, and adherence to procedural rules. en-us Sat, 01 Mar 1986 00:00:00 +0530 Fri, 24 Jul 2009 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=17338 Central Government exempts specified refrigeration and air conditioning goods from excise duty to the extent duty exceeds the rates notified in the Table, prescribing fixed per unit or ad valorem rates for gas compressors, air conditioners by capacity, coolers, refrigerators, and parts. An apportionment rule applies to split unit air conditioners. Exemptions are subject to conditions including use outside the factory requiring Chapter X compliance, concessional hospital supply conditioned on non resale for five years, and adherence to procedural rules. Notifications Central Excise Sat, 01 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/notifications?id=17338