Classification of Radiator Assembly/Radiator Core supplied to Indian Railways - Central Excise - 16/90

Classification of Radiator Assembly/Radiator Core supplied to Indian Railways Circular No. 16/90 Dated 11-6-1990 [From F. No. 158/1/90-CX.4] Government of India Central Board of Excise Customs New Delhi Subject : Classification of Radiator Assembly/Radiator Core supplied to Indian Railways. A doubt has been expressed regarding the correct classification of Radiator Assembly/Radiator Core supplied to Indian Railways whether under Heading 8609 or under Heading 8607 of Central Excise Tariff Act, 1985. 2. The issue has been discussed in the West Zone Tariff Conference held at Bombay on 30th April and 1st May, 1990. The Conference observed that the product Radiator Assembly/Radiator Core is designed according to the specifications of Indian Railways and is for use solely or principally with locomotives of Heading 8601 and 8602. Heading 8408 for IC Engines is said in HSN Explanatory Notes, at page 1151, to cover engines equipped with fuel engine pump, Water Radiator etc., which indicates that water radiator is not an integral part of IC Engine but a distinct and separate part. The Radiator Assembly is reported to be used not only for diesel engine, but also for electric engine and therefore its classification as parts of IC engines under Heading 8409 is not warranted. HSN Explanatory Notes at page 1432 clearly provides that Radiators are classifiable under Heading 8708 as parts and accessories for motor vehicles. The Conference also observed that, in view of Section Note 1 (g) of Section XV and Section Note 3 of Section XVII, the product subject to the fulfilment of conditions prescribed in HSN Explanatory Notes 1 at page 1140 is rightly classifiable under Heading 8607. 3. Accordingly, the Conference recommended that Radiator Assembly/Radiator Core especially designed and solely or principally used in the locomotive for the Indian Railways would be classifiable under Heading 8607 of Central Excise Tariff Act, 1985. 4. The matter has been examined and the Board has accepted the recommendations of the Tarif Conference of CCEs. It is accordingly clarified that Radiator Assembly/ Radiator Core is specifically designed for use in Railways locomotive would be appropriately classifiable under Heading 8607. 5. Field formations may be suitably informed.