https://www.taxtmi.com/caselaws?id=80441 Radiator assemblies and radiator cores specially manufactured to railway specifications for diesel locomotives were classified by their designed location and principal use as parts of railway locomotives under Heading 86.07. The materials showed that the goods were fitted on the locomotive body and intended for locomotive use, not as integral parts of a particular internal combustion engine. On that basis, Heading 84.09 was excluded, and the more specific locomotive-parts classification prevailed. The assessee's classification was accepted, and the reclassification-based demand failed. en-us Thu, 15 Feb 1990 00:00:00 +0530 Thu, 16 Jun 2011 18:11:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80441 Radiator assemblies and radiator cores specially manufactured to railway specifications for diesel locomotives were classified by their designed location and principal use as parts of railway locomotives under Heading 86.07. The materials showed that the goods were fitted on the locomotive body and intended for locomotive use, not as integral parts of a particular internal combustion engine. On that basis, Heading 84.09 was excluded, and the more specific locomotive-parts classification prevailed. The assessee's classification was accepted, and the reclassification-based demand failed. Case-Laws Central Excise Thu, 15 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80441