1999 (11) TMI 539

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : Jyoti Balasundaram, Member (J)]. - The respondents herein are engaged in the manufacture of Radiator Core. They classified the same as "parts for use solely or principally of Chapter 84.25 to 84.30 falling under CET Heading 84.31, in the Classification List No. 1/92-93 effective from 1-4-1992. They also manufacture Radiator core of different sizes and classified them as 'parts and a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssioner held that Radiator cores of Heading 84.31 and those of Heading 87.08 are different from each other. They are designed and manufactured distinctly from each other and since their specification and sizes are different, they cannot be interchanged. He therefore, approved the classification list without any modification. His order was upheld by the Commissioner (Appeals) who noted that the Dep .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of certain sizes and specifications are used in heavy machinery and that Radiator cores of different sizes and designs are used for motor vehicles. The two tariff headings claimed by the assessee are based on end use. This being so and the end use of different sizes of Radiator cores being admitted, the lower Appellate authority has correctly rejected the Revenue's claim for classification of all .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X