1998 (6) TMI 291 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that radiators and radiator core for machines are classifiable under Heading 84.31, not 87.08 for motor vehicles. The Tribunal cited Section Note 3 to Section XVII and Note 1K of Section XVI in support of their decision. The appeal of the Revenue was dismissed.