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1999 (11) TMI 539 - AT - Central Excise
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.
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