https://www.taxtmi.com/caselaws?id=96493 Distinct tariff entries for machinery parts and motor vehicle parts required classification of radiator cores according to their admitted end use. Where certain cores were used in heavy machinery and others in motor vehicles, and the goods were not shown to be interchangeable across those uses, there was no basis to club all radiator cores under Heading 87.08 to deny the larger exemption limit. The assessee's separate classification was upheld, and the Revenue's attempt to impose a uniform heading was rejected. en-us Tue, 09 Nov 1999 00:00:00 +0530 Mon, 02 Jan 2012 16:53:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96493 Distinct tariff entries for machinery parts and motor vehicle parts required classification of radiator cores according to their admitted end use. Where certain cores were used in heavy machinery and others in motor vehicles, and the goods were not shown to be interchangeable across those uses, there was no basis to club all radiator cores under Heading 87.08 to deny the larger exemption limit. The assessee's separate classification was upheld, and the Revenue's attempt to impose a uniform heading was rejected. Case-Laws Central Excise Tue, 09 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96493