1997 (3) TMI 186 - AT - Central Excise

Summary

The case involved classification of Lyophiliser under Heading 84.19 for benefit of Notification No. 155/86. The Collector extended benefit, but Revenue appealed. Tribunal upheld Collector's decision, stating machinery for "condensing or cooling" excluded from notification. Machinery classified as "Evaporating or Drying Plant" not refrigerating machinery. Appeal dismissed.