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of <h1>Tribunal reclassifies heating elements under Tariff Heading 85.16, overturning initial classification under 85.48.</h1> <h3>COLLECTOR OF CENTRAL EXCISE, NEW DELHI Versus RADIANT INDUSTRIES</h3> COLLECTOR OF CENTRAL EXCISE, NEW DELHI Versus RADIANT INDUSTRIES - 1999 (105) E.L.T. 523 (Tribunal) The Revenue appealed against the order classifying heating elements under Tariff Heading 85.48 instead of 85.16. The Tribunal found that the elements are parts of electric machinery for heating, so they should be classified under Heading 85.16. The appeal was allowed, and the previous order was set aside.
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