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TMI Blog1996 (3) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... being utilised in dairy plant for processing of milk; and therefore, in view of the exclusion of machine, equipment etc. used for treating milk provided under sub-heading (2), it is the sub-heading (1) i.e. `not elsewhere specified which was more appropriate and the goods should be classified accordingly. The Assistant Collector had however, rejected their request observing inter alia, that in accordance with the catalogue produced by them, the items had other applications also. 4. The Collector (Appeals) had also rejected their petition. But, it was their submission that in the catalogue filed by them, namely, that of Filtron India regarding `plate heat exchanger for food and dairy industry , there is a reference to the effect that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered the above submissions. We observe that the authorities below are correct and the learned DR has rightly drawn our attention to various applications of heat exchangers. Although one of the pamphlets of Filtron titled as `Plate Heat Exchangers for the Food and Dairy Industries also incorporates photographs and particulars about milk chillers and pasteurizers of various capacities and the counsel is right in stating that they are ideal for pasteurising milk cream but this very pamphlet also shows that use is not confined to pasteurizing milk but there are other applications also like cooling/heating milk, cream, ice cream mix. vegetable oil, fruit juice, beer/wort/coffee etc. Similarly, the other pamphlet titled as `Plate Heat Exchang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tantaneous or storage water-heaters, non-electrical; machinery and equipment imported for use in air-conditioning." 60% 10. In view of the language of the tariff entry, we feel that it was necessary to show that the item in question was so designed that it could be used mainly or principally for processing or treatment of milk even if it had some other applications but, what we find from the above catalogues is that the imported item has got various applications in different industries. Therefore, the lower authorities are right in holding that it is an item for general application although it may be true that the importer had himself imported it for being supplied to various dairies for processing milk and milk products. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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