ORDER
S.L. Peeran, Member (J)
1. 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 machinery, plant or laboratory equipment, for the treatment of materials by condensing or cooling. The item cleared was drier cooler, a cooling equipment which is excluded under the Serial No. 8 of Notification No. 51/93. The drier cooler is an equipment used in the preparatory section in a solvent extraction plant for processing and extraction of oil seeds and cakes. It appears that the drier cooler was used to dry the moisture content in the oil seeds passing through it by increasing the temperature to 90°C to 100°C. Further it also cools the heated seeds to 55°C to 60°C from 90°C to 100°C.”
2. Appearing for the Revenue ld. DR Shri C. Mani argues on the basis of the above ground and contended that the item drier cooler is not included in the prescribed table to the 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 machine used in the preparatory section of a Solvent Extraction plant for processing and extraction of oil seeds and cakes. She further submitted the details as to how the moisture level is reduced from 11/13% to 8/9% and temperature from 90°-100° C to 55° to 60° C. She further states that Drier cooler blower blows the natural air through a steam radiator wherein it gets heated up and is let out underneath the trays. When this hot air comes through the collects it picks up the moisture. She further submits that at the other end (discharged end) of the Drier Cooler again natural air is blown underneath the collects which reduces the temperature to 55° to 60° C. Therefore, she submits that the process get the process of condensing of cooling.
4. On a careful consideration, we notice that the impugned item falling under Chapter Heading 84.19 covers all goods, other than machinery, plant or laboratory equipment, for the treatment of materials by condensing or cooling. In the present case the item which is used, reduces the temperature of Soya Seeds. They are not materials and further that no process of condensing or cooling in the form of treatment is done to the material, therefore in terms of the write-up given, the Commissioner (Appeals) has rightly considered the goods and granted the benefit of Notification. There is no merit in the appeal filed by the Revenue and the same is rejected.