ORDER : 1. This civil appeal has filed by the assessee under Section 35-L(b) of Central Excise Act 1944 against final order dated 5.11.2001 in appeal No. E/2777/2000, Bombay. 2. The question of law arising for consideration in this civil appeal is as follows :- "Whether the hot air generator manufactured by the assessee is classifiable as "air heaters" under Heading 73.22 or under Heading 84.19 of Central Excise Tariff Act, 1985." 3. We quote herein below tariff item 73.22 as also 84.19. 73.22 "Radiators for central heating, not electrically heated, and parts thereof, or iron or 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." "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, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non electric." 4. According to the assessee tariff Heading 73.22 is not applicable in the present case as it refers to air heaters which has to consists of a combustion chamber; a hot exchanger, a motor driven fan or blower, and generally, an exhaust flue for burnt gases. According to the assessee in the present case the item in question does not have a heat exchanger and therefore the hot air generator manufactured by the assessee which is the item under classification, cannot fall under tariff Heading 73.22. According to the assessee the hot air generator manufactured by it falls under tariff Heading 84.19 which as stated above refers to Machinery, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling etc. The assesseee has mainly relied upon the explanatory notes (HSN) in support of its contention that in the absence of heat exchanger the product manufactured by the assessee will not come under tariff Heading 73.22. In the Explanatory Note of HSN it has been stated that air heaters referred to under tariff Heading 73.22 are heaters which are furnished with an exhaust flue for burnt gases. In the Explanatory Note of HSN it has been stated that air heaters referred to under tariff Heading 73.22 are heaters which are furnished with an exhaust flue for burnt gases. According to HSN, air heaters falling under 73.22 are self-contained heaters, inter alia, consisting of a heat exchanger (tube assembly etc.) which transfers the heat given off by combustion gases passing through it. 5. There is no merit in these civil appeals. In our view, entry 73.22 expressly covers air heaters. Assessee is the manufacturer of hot air generator. It is true that central excise tariff is essentially based on HSN explanation. However, Explanatory Notes in HSN are to be invoked if there is any ambiguity in the tariff items under the Central Excise Tariff. In the present case there is no such ambiguity. The words used in 73.22 are referred to air heaters. Therefore, in our view resort to HSN Explanatory Note was not required. This reason is in addition to the reasons given by the Tribunal on the technical side in the impugned judgment to classify the "air heaters" manufactured by the appellant under entry 73.22. For the reasons mentioned herein above we find no merit in these civil appeals and the same are dismissed with no order as to costs.