Classification of Radiator Assembly/Radiator Core supplied to Indian Railways

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....Subject : Classification of Radiator Assembly/Radiator Core supplied to Indian Railways. A doubt has been expressed regarding the correct classification of Radiator Assembly/Radiator Core supplied to Indian Railways whether under Heading 8609 or under Heading 8607 of Central Excise Tariff Act, 1985. 2. The issue has been discussed in the West Zone Tariff Conference held at Bombay on 30th Apr....

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....d accessories for motor vehicles. The Conference also observed that, in view of Section Note 1 (g) of Section XV and Section Note 3 of Section XVII, the product subject to the fulfilment of conditions prescribed in HSN Explanatory Notes 1 at page 1140 is rightly classifiable under Heading 8607. 3. Accordingly, the Conference recommended that Radiator Assembly/Radiator Core especially designed a....