Classification of refrigerator-use plastic and rubber items under Chapters 39 and 40, not as refrigerator parts under Heading 84.18.

Plastic and rubber items manufactured for use in refrigerators were classified under their respective headings in Chapters 39 and 40 rather than as refrigerator parts under Heading 84.18. The classification turned on whether the goods were themselves parts of refrigerating equipment or merely items tailored for refrigerator use. The analysis applied the distinction in the Board's circular and noted that not all parts of refrigerating machines fall under Chapter 84. As the goods were not shown to be used for treatment of materials involving a change in temperature, their tailor-made use in refrigerators was insufficient to place them under Heading 84.18.

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Issues: Whether the plastic and rubber items manufactured for use in refrigerators were classifiable under Chapters 39 and 40 of the Central Excise Tariff Act, 1985, or as parts of refrigerators under Heading 84.18.

Analysis: The classification depended on whether the goods were themselves parts of refrigerating equipment or merely items made to suit refrigerator use. The Board's circular, as relied upon in the decision, distinguished goods used for treatment of materials involving a change in temperature from other refrigerator parts and accessories, and indicated that all parts of refrigerating machines are not automatically classifiable under Chapter 84. The goods in question did not fall within the category of items meant for treatment of materials by a process involving a change of temperature, and no evidence showed that they were so used. Their mere tailor-made use in refrigerators was not sufficient to place them under Heading 84.18.

Conclusion: The goods were held classifiable under their respective headings in Chapters 39 and 40, not under Heading 84.18, and the appeal succeeded.

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