Notification No. 19/99-CE, DT. 1-4-99G.S.R. (E) In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with clause 119, clause 121 and clause 134 of the Finance Bill, 1999, which clauses have, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes, Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do , hereby amends the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 5/99-Central Excise, dated the 28th February, 1999, namely :-
In the said notification –
(i) in the Table, after S. NO. 218 and the entries relating thereto, the following shall be inserted namely :-
| (1) | (2) | (3) | (4) | (5) | (6) |
| 218A. | 8414.30, 8414.99 or 84.18 | Goods specified in List 3A intended to be used for the installation of a cold storage, cold room or refrigerated vehicle, for the preservation, storage or transport agricultural produce. | 8% | Nil | 4 and 5 |
(ii) in the Annexure, in condition No. 15, for the figures, words and letters 8/98- Central Excise, dated the 2nd June, 1998 and 9/98-Central Excise, dated the 2nd June, 1998 the figures, words and letters 8/99-Central Excise, dated the 28th February, 1999 and 9/99-Central Excise, dated the 28th February, 1999 shall be substituted.
(iii) after List 3, the following List shall be inserted, namely :-
List 3A (See S. NO. 218A of the said Table)
(1) Gas Compressors, all types
(2) Flywheels and pulleys
(3) Truck refrigeration units
(4) Walk-in-coolers/walk-in-freezers
(5) Condensing units
(6) Evaporators
(7) Oil separators
(8) Receivers
(9) Purgers
(10) Air cooling units/air handling units, all types
(11) Evaporator coils, all types
(12) Plate freezers
(13) Blast freezers
(14) IQF freezers
(15) Cooling towers
(16) Condensors-atmospheric/shell and tube/evaporative
(17) Valves and fittings.
(Srinivas Tata)
Under Secretary to the Government of India
F. No. 332/1/99-TRUNote : The principal notification was published in the Gazette of India, Extraordinary, vide G.S.R. 167(E) dated the 28th February, 1999.
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