https://www.taxtmi.com/caselaws?id=50923 A hot area generator was held classifiable as an air heater or hot air distributor under Heading 73.22 of the Central Excise Tariff. Heading 73.22 covers such equipment even without a heat exchanger or exhaust flue, and Heading 84.19 cannot apply where the goods are otherwise classifiable under Heading 73.22. The product was found to answer the description of an air heater rather than a drying plant, so the claim for Heading 84.19 was rejected. en-us Mon, 05 Nov 2001 00:00:00 +0530 Sat, 18 Sep 2010 13:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50923 A hot area generator was held classifiable as an air heater or hot air distributor under Heading 73.22 of the Central Excise Tariff. Heading 73.22 covers such equipment even without a heat exchanger or exhaust flue, and Heading 84.19 cannot apply where the goods are otherwise classifiable under Heading 73.22. The product was found to answer the description of an air heater rather than a drying plant, so the claim for Heading 84.19 was rejected. Case-Laws Central Excise Mon, 05 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50923