2003 (11) TMI 375 - AT - Central Excise

Summary

Issues: Interpretation of Notification No. 51/93 regarding the classification of a drier cooler under Chapter Heading 84.19 for the treatment of materials by condensing or cooling.

Analysis:
1. The Revenue contested the findings of the Commissioner (Appeals) regarding the classification of a drier cooler under Notification No. 51/93. The Revenue argued that the drier cooler, used in a solvent extraction plant for processing oil seeds, falls outside the prescribed table of the Notification and should not be granted benefits.

2. The Respondent, represented by Smt. Radhika, countered the Revenue's argument by emphasizing that the equipment in question is a drier with a blower that reduces heat without condensing or cooling. She provided a detailed explanation of the drier cooler's function in reducing moisture levels and temperatures of oil seeds, highlighting the absence of condensing or cooling processes in the treatment.

3. The Tribunal, after careful consideration, observed that the item in question falls under Chapter Heading 84.19, which covers goods for material treatment by condensing or cooling, excluding machinery or laboratory equipment. The Tribunal noted that the drier cooler used for reducing the temperature of Soya Seeds does not involve condensing or cooling processes as required by the Notification. Therefore, the Commissioner (Appeals) correctly interpreted the goods and granted the Notification benefits. The Tribunal found no merit in the Revenue's appeal and dismissed it.

This comprehensive analysis of the legal judgment highlights the arguments presented by both parties regarding the interpretation of Notification No. 51/93 and the Tribunal's reasoned decision based on the specific provisions and functions of the equipment in question.