https://www.taxtmi.com/caselaws?id=51278 Radiator cores supplied as separate elements were treated as prima facie classifiable under Heading 8419 as heat exchangers rather than under Heading 8415 as parts of air-conditioners, because the Explanatory Notes to Heading 8415 indicate that separately presented components are to be classified under the appropriate heading. The goods also fit the general description of heat exchangers since they transferred heat between water and air, both fluids. On that prima facie basis, classification under Heading 8415 was not sustainable for pre-deposit purposes, and the alternative claim under Heading 8419 was arguable. Waiver of deposit of duty and penalty was therefore granted, and recovery was stayed pending appeal. en-us Mon, 04 Feb 2002 00:00:00 +0530 Thu, 23 Sep 2010 18:14:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51278 Radiator cores supplied as separate elements were treated as prima facie classifiable under Heading 8419 as heat exchangers rather than under Heading 8415 as parts of air-conditioners, because the Explanatory Notes to Heading 8415 indicate that separately presented components are to be classified under the appropriate heading. The goods also fit the general description of heat exchangers since they transferred heat between water and air, both fluids. On that prima facie basis, classification under Heading 8415 was not sustainable for pre-deposit purposes, and the alternative claim under Heading 8419 was arguable. Waiver of deposit of duty and penalty was therefore granted, and recovery was stayed pending appeal. Case-Laws Central Excise Mon, 04 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51278