TMI Blog1998 (11) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... J.H. Joglekar, Member (T)]. The assessees manufactured oxygen making plants. In such plants, ambient air was filtered to remove dust and also unwanted gases. The air was cooled in successive operations and was liquified. At the temperature of about minus degree 200 C, the oxygen was separated from nitrogen. This process required a number of heat exchangers to be utilised during the process. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation under Tariff Item 68. The Durgapur authorities observed that heat exchangers were neither refrigeration machinery nor asscessories but was part of sub-system which, in turn, was a part of the air liquification plant. Based on these two opinions and on the observation of the working of the oxygen plant sold by the assessees, the adjudicating authority held that the contested goods fell under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this tariff item. The case of the respondents is that they were manufacturing plants falling under Tariff Item 68 and the heat exchangers were an integral part thereof. Therefore, applying Board s tariff advice, the correct classification was under Tariff Item 68 only. 5. The composition of the Tariff Entry was as follows : 29A. Refrigerating and air-conditioning appliances and machinery, all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered thereunder were necessarily of those appliances which were listed in the earlier sub-headings. The structure of the tariff entry was such that the heat exchangers manufactured by the respondents could never fall thereunder. 7. Therefore, where the tariff advice as also the structure of the tariff entry is so clear, there is no need to draw any inferences from the opinion of the experts o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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