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of <h1>Appeal Dismissed: Heat Exchangers Classified under Heading 84.19</h1> The appeal was dismissed as the heat exchangers were classified under heading 84.19 and qualified for the benefit of the notifications. - 2001 (127) ... Heat exchangers qualify for the benefit of Notification Nos. 83/93-C.E. and 34/94-C.E. The appellant manufactured heat exchangers seeking exemption under Notification 51/93. The Collector (Appeals) found the appellant eligible for exemption under Notification 83/93 and 34/94. The appeal was dismissed as heat exchangers were classified under heading 84.19 and qualified for the benefit of the notifications.
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