2000 (9) TMI 127

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....ppellant 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 benefit of the notification was sought to be denied on....