TaxTMI 
TaxTMI 
1998 (11) TMI 165
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....Respondent. [Order per : J.H. Joglekar, Member (T)]. - The assessees manufactured oxygen making plants. In such plants, ambient air was filtered to remove dust and also unwanted gases. The air was cooled in successive operations and was liquified. At the temperature of about minus degree 200 C, the oxygen was separated from nitrogen. This process required a number of heat exchangers to be ....
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....nt and thus merited classification under Tariff Item 68. The Durgapur authorities observed that heat exchangers were neither refrigeration machinery nor asscessories but was part of sub-system which, in turn, was a part of the air liquification plant. Based on these two opinions and on the observation of the working of the oxygen plant sold by the assessees, the adjudicating authority held that th....
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.... so designed, they could not fall under this tariff item. The case of the respondents is that they were manufacturing plants falling under Tariff Item 68 and the heat exchangers were an integral part thereof. Therefore, applying Board's tariff advice, the correct classification was under Tariff Item 68 only. 5. The composition of the Tariff Entry was as follows : "29A. Refrigerating an....