1999 (11) TMI 539 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the classification of Radiator Cores by end use, rejecting the Revenue's claim for a single classification under Heading 87.08. The Tribunal found that different sizes and designs of Radiator Cores are used in machinery and motor vehicles, justifying separate classifications. The appeal was rejected.