2000 (9) TMI 127

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..... angers and claimed the benefit of exemption contained in entry 8 of the Table to Notification 51/93. This exempts all goods classifiable under chapter heading 84.19 of the Tariff other than machinery, plant, and laboratory equipment for the treatment of materials by condensing or cooling. The benefit of the notification was sought to be denied on the ground that the heat exchangers was a machinery .....

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..... uty in excess of the duty payable of 15%. Hence this appeal. 3. The appellant is absent and unrepresented and requests decision on merits. 4. The contention in the appeal that the goods are not machinery for the treatment of materials by cooling or condensing and are therefore not covered by exclusion clause in Notification 51/93 is not acceptable. Heat exchangers qualify for the benefit of No .....

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