2001 (11) TMI 154

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....considering the contention of the parties, it would be desirable to reproduce the headings under consideration. "73.22 Radiators for central heating, not electrically heated, and parts thereof, of iron and steel; air heaters and hot air distributors which can also distribute fresh or conditioned air, not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron and steel. 84.19 Machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or ....

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....ble to distribute fresh or conditioned air before it can be classified under Heading 73.22. What is classifiable under Heading 73.22 is an air heater or hot air distributor which can also (emphasis ours) distribute fresh or conditioned air. According to us this phrase covers both those air heaters and air distributors which do not distribute fresh or conditioned air as well as those air heaters and air distributors which can also distribute fresh or conditioned air. Therefore the air heater or hot air heater which cannot distribute fresh or conditioned air will not be excluded from classification under this heading. 6. We will next go on to consider the Explanatory Notes. The notes to Heading 73.22 while describing air heaters, say "These ....