2002 (6) TMI 509

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.... J.C. Patel, Advocates, for the Appellant. Shri R.K. Pardesi, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The common question for consideration in these appeals is the classification of the goods described as heater core manufactured by the appellant. The Commissioner (Appeals) in his order impugned in these appeals has confirmed in his order the classification con....

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....g the temperature and humidity, including those machines in which humidity cannot be separately regulated." 4. It is clear from a reading of this heading that for classification under this heading the machine must contain a motor driven fan and elements for changing both for temperature and humidity. The heater core does not possess any of these elements. It does not have a fan nor have el....