Exemption extended to specified goods intended to be used for the installation of a cold storage, cold room or refrigerated vehicle for the preservation, storage or transport of agriculture produce

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....ed to be used for the installation of a cold storage, cold room or refrigerated vehicle for the preservation, storage or transport of agriculture produce The undersigned is directed to refer to the exemption extended to specified goods intended to be used for the installation of a cold storage, cold room or refrigerated vehicle for the preservation, storage or transport of agriculture produce v....

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.... is the intention of the Government not to deny excise duty exemption to any type of user (whether manufacturer or not) of the specified goods who intends to use these for the installation of a cold storage, cold room or refrigerated vehicle for the preservation, storage or transport of agricultural produce. It is, therefore, felt that the requirement of fulfillment of condition No. 5 of the notif....