https://www.taxtmi.com/caselaws?id=86442 A lyophiliser classified under Heading 84.19 was held not to fall within the exclusion for refrigerating or air-conditioning machinery under Notification No. 155/86-C.E. The heading covers machinery used for treatment of materials involving change of temperature, including drying and evaporating, and the HSN basis treated lyophilisation as evaporating or drying plant. The fact that refrigeration is used at some stage does not change the essential character of the goods where the dominant function is evaporation or drying. The exclusion was therefore confined to machinery whose essential character was refrigerating or cooling, and the notification benefit remained available. en-us Thu, 20 Mar 1997 00:00:00 +0530 Wed, 24 Aug 2011 17:46:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86442 A lyophiliser classified under Heading 84.19 was held not to fall within the exclusion for refrigerating or air-conditioning machinery under Notification No. 155/86-C.E. The heading covers machinery used for treatment of materials involving change of temperature, including drying and evaporating, and the HSN basis treated lyophilisation as evaporating or drying plant. The fact that refrigeration is used at some stage does not change the essential character of the goods where the dominant function is evaporation or drying. The exclusion was therefore confined to machinery whose essential character was refrigerating or cooling, and the notification benefit remained available. Case-Laws Central Excise Thu, 20 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86442