1998 (6) TMI 325

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..... [Order per : C.N.B. Nair, Member (T)]. - This appeal of the Revenue is against the direction contained in the impugned order that Radiator core and radiator assemblies meant for the machines falling under Headings 84.25 to 84.30 are correctly classifiable under Heading 84.31 and those meant for motor vehicles falling under Headings 87.01 to 87.05 are classifiable under Heading 87.08. The Revenu .....

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..... XVI does not cover the articles of Section XVII. 4. We find that Commissioner has specifically held in his order that radiator core and radiators are used in machinery covered by Headings 84.25 to 84.30 and are parts suitable for use solely or principally with the machinery of Headings 84.25 to 84.30 and these are not interchangeable with or cannot be fitted to motor vehicles. Therefore, in .....

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