1997 (3) TMI 186

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..... The assessees in this case were manufacturing Lyophiliser. The assessees classified these goods under Heading 84.19 and sought benefit of Notification No. 155/86, dated 1-3-1986. The Assistant Commissioner accepted the classification but denied the benefit of the notification. The Collector having extended the benefit, the Revenue are before us in appeal. 2. We have heard Shri K. Srivasta .....

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..... . 4. On reading the description in the heading and the exclusion clause it would be clear that only that machinery which is used for condensing or cooling would be excluded from the purview of the notification. The HSN on which the CET is based specifically refers to Lyophilisation in classifying these under the heading Evaporating or Drying Plant . It may be that the process of evaporating .....

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