2003 (11) TMI 375

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....nt. [Order per : S.L. Peeran, Member (J)]. - Revenue is aggrieved with the findings recorded in Paras 3 and 4 of the impugned order No. 303/97 (M), dated 25-11-97 passed by the Commissioner (Appeals). It is stated in the Para 5(a) of the appeal memorandum as follows : "5(a) Under Notification No. 51/93 what is allowed under Serial No. 8 under the Heading 8419.00 is "All goods" other than machi....

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....he Notification and hence the benefit cannot be granted to this impugned item. 3. Appearing for the Respondents, ld. Counsel Smt. Radhika submits that the Commissioner (Appeals) has given a clear finding that the equipment is only a drier with a blower to reduce the heat air produced and there is no condensing or cooling. She also filed a write-up on the Drier cooler. Drier cooler is a machi....