2000 (11) TMI 612

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....for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - This appeal has come up for re-hearing after the Rectification of Mistake application has been allowed. 2. We have heard the learned Counsel Shri R. Raghavan for the appellants and Shri S. Kannan, learned DR for the department. After considering their submissions, we find that : (a) The entity which is enquired to classify....

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....llpac' is used for cooling palm oil which has been extracted/refined instead of PVC pipes being extruded. The entity, to our mind, is therefore a water flow cooler assembly and heat exchanger and should therefore, merit classification under heading 84.19 as the water flown back to coolers are excluded from the Heading 84.18, by head notes of HSN. The HSN also prescribes refrigerators, freezers and....

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....er heading 84.15 if we read the complete heading of 84.18. Since we find that the temperature in this case of the water which is cooling to medium never gets below 5°C it cannot be freezing equipment as per the HSN notes standards which prescribes that freezing equipments have to have temperature of 0°C. (c) Once we find classification under Heading 84.15 and 84.18 is excluded, we ha....