Standard Radiators Ltd. Vs. Commissioner of Cus. and C. Ex. - Court Judgment

Excerpt:
1. 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 confirmed by the assistant commissioner of these goods under heading 8415.00 in preference to that claimed by the manufacturer of heading 8419.90.2. the goods, whose function was explained to us and of which a sample was produced, consist of a radiator with a honey comb arcon structure with an inlet and outlet pipe. it was explained that water heated in the radiator of a motor vehicle is drawn into the honey comb. there, it comes into contact with the ambient air which is forced through the cells of the honey combs. the air is cheated by the air getting in contact with the honey comb and this heated air is blown into the cabin to heat it. "air-conditioning machines, comprising a motor-driven fan and elements for changing 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 elements for changing temperature and humidity. heading 84.15 does not have any sub-heading for parts. classification under this heading is clearly ruled out.5. the reason that the assistant commissioner advances for classification of the machine under this heading is that the goods were supplied to m/s. subros, manufacturers of automobile air-conditioners.this fact by itself is totally insufficient to determine the classification, and in any case cannot override the restriction contained in heading 84.15.6. that being the case the alternative heading 8419.90 which includes part of heat exchanger claimed by the manufacturer will apply. that claim appears to us to be correct.7. the appeals are accordingly allowed and the impugned order set aside.

Judgment:
1. 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 confirmed by the Assistant Commissioner of these goods under Heading 8415.00 in preference to that claimed by the manufacturer of Heading 8419.90.

2. The goods, whose function was explained to us and of which a sample was produced, consist of a radiator with a honey comb arcon structure with an inlet and outlet pipe. It was explained that water heated in the radiator of a motor vehicle is drawn into the honey comb. There, it comes into contact with the ambient air which is forced through the cells of the honey combs. The air is cheated by the air getting in contact with the honey comb and this heated air is blown into the cabin to heat it.

"Air-conditioning machines, comprising a motor-driven fan and elements for changing 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 elements for changing temperature and humidity. Heading 84.15 does not have any sub-heading for parts. Classification under this heading is clearly ruled out.

5. The reason that the Assistant Commissioner advances for classification of the machine under this heading is that the goods were supplied to M/s. Subros, manufacturers of automobile air-conditioners.

This fact by itself is totally insufficient to determine the classification, and in any case cannot override the restriction contained in Heading 84.15.

6. That being the case the alternative Heading 8419.90 which includes part of heat exchanger claimed by the manufacturer will apply. That claim appears to us to be correct.

7. The appeals are accordingly allowed and the impugned order set aside.