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Excise duty on Refrigeration Plants and Equipments used for milk cooling

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.... on Refrigeration Plants and Equipments used for milk cooling. Government have reduced excise duty in respect of the various parts/accessories of refrigeration and air-conditioning appliances for use in the installation of cold storage plants from 40% to 15% ad valorem, vide notification No. 45/88-C.E. Requests for extending this exemption to refrigeration equipment and parts used for milk hand....