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2000 (9) TMI 127 - AT - Central ExciseExtract: .......on clause in Notification 51/93 is not acceptable. Heat exchangers qualify for the benefit of Notification 83/93 and 34/94 solely for the reasons of their classification in heading 84.19 because they treat the fluid (liquid or gas) as a result of which the heat exchange takes place. 5. We therefore see no reason to interfere and dismiss the appeal.
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