1996 (3) TMI 189

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....ed for re-assessment on the ground that they had imported them for being utilised in dairy plant for processing of milk; and therefore, in view of the exclusion of machine, equipment etc. used for treating milk provided under sub-heading (2), it is the sub-heading (1) i.e. `not elsewhere specified' which was more appropriate and the goods should be classified accordingly. The Assistant Collector had however, rejected their request observing inter alia, that in accordance with the catalogue produced by them, the items had other applications also. 4. The Collector (Appeals) had also rejected their petition. But, it was their submission that in the catalogue filed by them, namely, that of Filtron India regarding `plate heat exchanger f....

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....emsp;In view of this position, the goods had been correctly classified. 8. We have considered the above submissions. We observe that the authorities below are correct and the learned DR has rightly drawn our attention to various applications of heat exchangers. Although one of the pamphlets of Filtron titled as `Plate Heat Exchangers for the Food and Dairy Industries' also incorporates photographs and particulars about milk chillers and pasteurizers of various capacities and the counsel is right in stating that they are ideal for pasteurising milk & cream but this very pamphlet also shows that use is not confined to pasteurizing milk but there are other applications also like cooling/heating milk, cream, ice cream mix. vegetable oil....