Exemption for cooling machinery upheld where the drier cooler was found to fit the notified Chapter 84.19 description.

A drier cooler was held to fall within Notification No. 51/93-C.E. because, on the facts noted, it reduced the temperature of soya seeds and did not fall outside the notified description of goods used for treatment of materials by condensing or cooling under Chapter Heading 84.19. The Commissioner (Appeals) had correctly granted the exemption benefit, and the Revenue's challenge failed. The impugned order was sustained and the exemption was maintained.

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Issues: Whether the drier cooler was covered by Notification No. 51/93-C.E. as goods falling under Chapter Heading 84.19 for treatment of materials by condensing or cooling.

Analysis: The item was examined with reference to Chapter Heading 84.19, which covers goods used for the treatment of materials by condensing or cooling. On the facts noted, the equipment was found to reduce the temperature of soya seeds and not to undertake any qualifying treatment of materials by condensing or cooling within the scope of the notification. The Commissioner (Appeals) had therefore correctly extended the benefit of the notification.

Conclusion: The drier cooler was not excluded from the benefit claimed, and the Revenue's challenge failed.

Final Conclusion: The impugned order granting the notification benefit was sustained and the Revenue's appeal was rejected.

Ratio Decidendi: An exemption notification covering machinery for treatment of materials by condensing or cooling cannot be denied where the equipment, on the facts found, does not fall outside the notified description.

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