2000 (9) TMI 466

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....rder per : Gowri Shankar, Member (T)]. - The appellant at the relevant time manufactured heat exchangers and claimed the benefit of exemption contained in entry 8 of the Table to Notification 51/93. This exempts all goods classifiable under chapter heading 84.19 of the Tariff other than machinery, plant, and laboratory equipment for the treatment of materials by condensing or cooling. The benefi....

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.... issued). He found that the appellant had paid the duty at 10% ad valorem and set aside the demand for duty in excess of the duty payable of 15%. Hence this appeal. 3. The appellant is absent and unrepresented and requests decision on merits. 4. The contention in the appeal that the goods are not machinery for the treatment of materials by cooling or condensing and are therefore not co....