2002 (2) TMI 241

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....nkar, Member (T)]. - The applications are for waiver of deposit of duty totalling Rs. 16.60 lakhs and penalty of equivalent amount. 2. The applicant manufactures radiator cores, which are to be incorporated in heaters, which it supplied to manufacturers of air conditioners for motor vehicles. These cores received in them heated water from the car's radiator and by means of a blower arrangement,....

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....gs, and not as parts of air conditioning machine. Prima facie therefore the goods cannot be classifiable under Heading 84.15. The Commissioner has declined to consider these goods to be heat exchangers because of the description given in the Explanatory Notes. This description appears to indicate that the heat exchanger must function by transferring the heat from streams of fluids flowing parallel....