https://www.taxtmi.com/caselaws?id=45326 A show cause notice challenging an earlier approved classification could not sustain the demand for the notice period, and that demand was quashed because the settled classification position remained operative until specifically challenged. Radiator assemblies were held to be parts of internal combustion engines, since a cooling device is integral to engine function; they could not be treated merely as accessories under Tariff Entry 84.79 when Tariff Entry 84.09 covered parts suitable for use solely or principally with such engines. The assessee therefore obtained only limited relief on the quashed notice, while the reclassification challenge failed. en-us Wed, 01 Dec 1999 00:00:00 +0530 Fri, 09 Jul 2010 18:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45326 A show cause notice challenging an earlier approved classification could not sustain the demand for the notice period, and that demand was quashed because the settled classification position remained operative until specifically challenged. Radiator assemblies were held to be parts of internal combustion engines, since a cooling device is integral to engine function; they could not be treated merely as accessories under Tariff Entry 84.79 when Tariff Entry 84.09 covered parts suitable for use solely or principally with such engines. The assessee therefore obtained only limited relief on the quashed notice, while the reclassification challenge failed. Case-Laws Central Excise Wed, 01 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45326