2002 (6) TMI 509 - AT - Central Excise

Summary

The judgment dealt with the classification of heater core goods. The Commissioner (Appeals) confirmed the classification under Heading 8415.00, but the Tribunal ruled in favor of classification under Heading 8419.90. The goods did not meet the criteria of Heading 84.15, which requires elements like a motor-driven fan. The reason for classification under Heading 8415.00 was deemed insufficient. The appeals were allowed, and the impugned order was set aside.