1998 (6) TMI 325 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that radiator core and radiator assemblies for machines under Headings 84.25 to 84.30 are classified under Heading 84.31, and for motor vehicles under Headings 87.01 to 87.05 are classified under Heading 87.08. The Tribunal found that these parts are solely usable with machinery under Headings 84.25 to 84.30 and not interchangeable with motor vehicles, thus dismissing the Revenue's appeal.