Exemption to refrigerators and air conditioners and parts thereof if produced by small scale units

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....ferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) Nos. 64/83-Central Excises and 65/83-Central Excises, both dated the 1st March, 1983, the Central Government hereby exempts refrigerating and air-conditioning appliances and machinery, all sorts, and parts thereof....

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....h any relevant notification issued under sub-rule (1) of rule 8 of the said Rules] as is in excess of fifty per cent of such duty :- Provided that the aggregate value of clearances of the said goods from any factory by one or more manufacturers in any financial year under clause (a) and (b) of this paragraph shall not exceed rupees five lakhs and ten lakhs respectively. 2. Nothing contained ....

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....l year is not likely to exceed Rs. 40 lakhs, and (b) if the aggregate value of clearances of all excisable goods by him, for home consumption from one or more factories, during the financial year does not exceed Rs. 40 lakhs. 4. Where the said goods have not been cleared from any factory in the preceding financial year, or have been cleared for the first time on or after the 1st day of Augus....