https://www.taxtmi.com/caselaws?id=90513 Radiator cores and radiator assemblies used solely or primarily with machinery under Headings 84.25 to 84.30 were classified as machine parts under Heading 84.31 rather than as motor vehicle parts under Heading 87.08. The tariff notes controlled the classification: Note 2(e) of Section XVII excluded parts and accessories relating to machines of Heading Nos. 84.01 to 84.79, and Note 1K of Section XVI further excluded articles of Section XVII. Because the goods were not interchangeable with, or fit for, motor vehicles, the exclusion from Section XVII applied and the Revenue's appeal failed. en-us Mon, 29 Jun 1998 00:00:00 +0530 Sat, 08 Oct 2011 10:49:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90513 Radiator cores and radiator assemblies used solely or primarily with machinery under Headings 84.25 to 84.30 were classified as machine parts under Heading 84.31 rather than as motor vehicle parts under Heading 87.08. The tariff notes controlled the classification: Note 2(e) of Section XVII excluded parts and accessories relating to machines of Heading Nos. 84.01 to 84.79, and Note 1K of Section XVI further excluded articles of Section XVII. Because the goods were not interchangeable with, or fit for, motor vehicles, the exclusion from Section XVII applied and the Revenue's appeal failed. Case-Laws Central Excise Mon, 29 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90513