9911796707
TMI Blog2003 (11) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : S.L. Peeran, Member (J)]. - Revenue is aggrieved with the findings recorded in Paras 3 and 4 of the impugned order No. 303/97 (M), dated 25-11-97 passed by the Commissioner (Appeals). It is stated in the Para 5(a) of the appeal memorandum as follows : "5(a) Under Notification No. 51/93 what is allowed under Serial No. 8 under the Heading 8419.00 is "All goods" other than mach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Notification and hence the benefit cannot be granted to this impugned item. 3. Appearing for the Respondents, ld. Counsel Smt. Radhika submits that the Commissioner (Appeals) has given a clear finding that the equipment is only a drier with a blower to reduce the heat air produced and there is no condensing or cooling. She also filed a write-up on the Drier cooler. Drier cooler is a mach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration, we notice that the impugned item falling under Chapter Heading 84.19 covers all goods, other than machinery, plant or laboratory equipment, for the treatment of materials by condensing or cooling. In the present case the item which is used, reduces the temperature of Soya Seeds. They are not materials and further that no process of condensing or cooling in the form of treatment is done to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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