Central Excise - Eligibility of concessional rate of excise duty under Notification No. 53/93-CE, 46/94-CE or 56/95-CE to freezers and freezing equipments - Clarification regarding.

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.... Customs), New Delhi Subject: Central Excise - Eligibility of concessional rate of excise duty under Notification No. 53/93-CE, 46/94-CE or 56/95-CE to freezers and freezing equipments - Clarification regarding. I am directed to say that certain doubts have been expressed as to whether freezers and freezing equipments are covered by the term "other refrigerating appliances and machinery" and wh....

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....quipment. In fact, no distinction is made between the two. The Conference of Delhi Zone Collectors of Central Excise held on 24th and 25th November, 1994 had also concluded that going by the history of tariff and exemption and the SHN explanatory notes, freezers are covered by Notification No. 46/94-CE. 3. Board, is therefore, of the view that freezers and freezing equipments falling under headi....