https://www.taxtmi.com/caselaws?id=110099 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. en-us Mon, 17 Nov 2003 00:00:00 +0530 Fri, 13 Apr 2012 17:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110099 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. Case-Laws Central Excise Mon, 17 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110099