Circular No. 289/5/97-CX Representations have been received to the effect that consequent to Board”s letter of even number date 26.8.96 wherein it was mentioned that the benefit on notification No. 1/ 95-CE dated 4.1.95 cannot be extended to goods, inter – alia, air-conditioners used for maintenance/ repair of machinery, computer, etc., field formations are not allowing the benefit of the said notification even to those cases where such air-conditioners are required and essential for the manufacture or production of goods by a 100% EOU/ EHTP/ STP unit
