2002 (2) TMI 241 - AT - Central Excise

Summary

The appellate tribunal waived the deposit of duty and penalty totaling Rs. 16.60 lakhs in a case involving the classification of radiator cores used in air conditioners for motor vehicles. The tribunal disagreed with the Commissioner's classification under Heading 8415 and considered the goods as prima facie heat exchangers. The appeal was listed for further hearing on 14-3-2002.