1998 (6) TMI 291

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..... al 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 Revenue holds that correct classification of all radiators .....

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..... find that Commissioner has specifically held in his order that radiator core and radiators in question are solely or primarily used only in machinery covered by Heading 84.25 to 84.30 and these are not interchangeable with or cannot be fitted to motor vehicles. Therefore, in view of Note 2 (e) to Section XVII, these parts which are solely useable with items covered by Headings 84.25 to 84.30, are .....

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