https://www.taxtmi.com/caselaws?id=91214 Radiator cores and radiator assemblies specially used with machinery under Headings 84.25 to 84.30 were treated as parts suitable for use solely or principally with that machinery and not as motor vehicle parts. Section XVII Note 2(e) excludes such machine parts from that section, while Section XVI Note 1K excludes articles of Section XVII from Section XVI. As the goods were not interchangeable with or fit for motor vehicles, classification under Heading 84.31 was upheld and classification under Heading 87.08 for motor vehicle radiators was rejected. en-us Thu, 25 Jun 1998 00:00:00 +0530 Fri, 14 Oct 2011 15:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91214 Radiator cores and radiator assemblies specially used with machinery under Headings 84.25 to 84.30 were treated as parts suitable for use solely or principally with that machinery and not as motor vehicle parts. Section XVII Note 2(e) excludes such machine parts from that section, while Section XVI Note 1K excludes articles of Section XVII from Section XVI. As the goods were not interchangeable with or fit for motor vehicles, classification under Heading 84.31 was upheld and classification under Heading 87.08 for motor vehicle radiators was rejected. Case-Laws Central Excise Thu, 25 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91214