https://www.taxtmi.com/caselaws?id=50049 Heat exchangers were treated as machinery used for cooling or condensing materials and therefore fell within the express exclusion from exemption under Notification 51/93, even though the goods were classified under tariff heading 84.19. The later notifications and Section 11C relief were noted as limiting the duty burden for the relevant period, but they did not change the underlying classification position against the assessee. On that basis, the exemption claim failed and the demand was upheld. en-us Tue, 26 Sep 2000 00:00:00 +0530 Thu, 19 Aug 2010 13:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50049 Heat exchangers were treated as machinery used for cooling or condensing materials and therefore fell within the express exclusion from exemption under Notification 51/93, even though the goods were classified under tariff heading 84.19. The later notifications and Section 11C relief were noted as limiting the duty burden for the relevant period, but they did not change the underlying classification position against the assessee. On that basis, the exemption claim failed and the demand was upheld. Case-Laws Central Excise Tue, 26 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50049