https://www.taxtmi.com/caselaws?id=88210 Unsupported tariff classification findings cannot stand where no material or reasons are recorded; the classification of finned tubes for air coolers/heat exchangers was therefore set aside and remanded for fresh verification and hearing. GFRP fan housing segments, being accepted as component parts of the cooling tower, were classifiable with the principal equipment under Heading 84.19 under Section Note 2(b) of Section XVI, and not under Heading 39.25. The appeal thus succeeded in part, with remand on the first item and classification in favour of the assessee on the second item. en-us Tue, 03 Sep 1996 00:00:00 +0530 Thu, 15 Sep 2011 18:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88210 Unsupported tariff classification findings cannot stand where no material or reasons are recorded; the classification of finned tubes for air coolers/heat exchangers was therefore set aside and remanded for fresh verification and hearing. GFRP fan housing segments, being accepted as component parts of the cooling tower, were classifiable with the principal equipment under Heading 84.19 under Section Note 2(b) of Section XVI, and not under Heading 39.25. The appeal thus succeeded in part, with remand on the first item and classification in favour of the assessee on the second item. Case-Laws Central Excise Tue, 03 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88210