https://www.taxtmi.com/caselaws?id=94926 Heat exchangers classifiable under heading 84.19 were treated as machinery used for the cooling or condensing of materials and therefore fell within the express exclusion from exemption under Notification No. 51/93-C.E. Notifications No. 83/93-C.E. and No. 34/94-C.E., read with Section 11C of the Central Excise Act, 1944, were relevant only to limit the duty consequence to 15% ad valorem for the period concerned; they did not change classification or remove the exclusion. The duty demand as sustained by the lower appellate authority remained undisturbed. en-us Tue, 26 Sep 2000 00:00:00 +0530 Mon, 05 Dec 2011 18:19:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94926 Heat exchangers classifiable under heading 84.19 were treated as machinery used for the cooling or condensing of materials and therefore fell within the express exclusion from exemption under Notification No. 51/93-C.E. Notifications No. 83/93-C.E. and No. 34/94-C.E., read with Section 11C of the Central Excise Act, 1944, were relevant only to limit the duty consequence to 15% ad valorem for the period concerned; they did not change classification or remove the exclusion. The duty demand as sustained by the lower appellate authority remained undisturbed. Case-Laws Central Excise Tue, 26 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94926