1995 (9) TMI 184

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.... Shri C.P. Patel, Material Officer, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The issue for determination in this appeal by the Collector of Customs, Bombay is whether the machinery imported by the respondent M/s. Tata Hydro Electric Power Supply Co. Ltd. is to be classified under Heading 84.17(1) of the Customs Tariff, as claimed by the respondent and confirmed by the....

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....3. Shri C.P. Patel of the respondent company argued that it was essential for operation of the pneumatic instrumentation and control system of the thermal plant at Trombay that for proper functioning it should not contain humidity as this would cause malfunctioning of the instruments. The goods were essentially air drier. In terms of Interpretative Rule 3 to the Customs Tariff it is the princ....

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....ating or cooling process in order to cause simple change in temperature"; One of the exceptions specified is refrigeration machinery falling within the Heading 84.15. Apart from that the function of the machinery imported was not to cause a simple change in temperature but to reduce the humidity. The Explanatory Notes specify that the Heading 84.17 excludes machinery and plant in which the heating....

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....of a tabular system in which the condensed refrigerant, released through an expansion valve, evaporates rapidly with the absorption of heat from the surrounding air or, in the case of large cooling installations, from brine or a solution of calcium chloride kept in circulation around the evaporators coils. 5. It is seen that the machinery imported by the respondent includes these three ele....