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of <h1>Classification of Radiators for Machines: Appellate Tribunal Rules in Favor of Heading 84.31</h1> <h3>COLLECTOR OF C. EX., AHMEDABAD Versus VARUN RADIATORS (P) LTD.</h3> The Appellate Tribunal CEGAT, New Delhi held that radiators and radiator cores for machines are classified under Heading 84.31, not 87.08 for motor ... Classification The Appellate Tribunal CEGAT, New Delhi ruled that radiators and radiator core for machines are classifiable under Heading 84.31, not 87.08 for motor vehicles. The Tribunal cited Section Note 3 to Section XVII and Note 1K of Section XVI in support of their decision. The appeal of the Revenue was dismissed.
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