1999 (11) TMI 539

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....r the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The respondents herein are engaged in the manufacture of Radiator Core. They classified the same as "parts for use solely or principally of Chapter 84.25 to 84.30 falling under CET Heading 84.31, in the Classification List No. 1/92-93 effective from 1-4-1992. They also manufacture Radiator core of different sizes and cla....

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....ing 87.08. The Assistant Commissioner held that Radiator cores of Heading 84.31 and those of Heading 87.08 are different from each other. They are designed and manufactured distinctly from each other and since their specification and sizes are different, they cannot be interchanged. He therefore, approved the classification list without any modification. His order was upheld by the Commissioner (A....