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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether EPS moulded products, EPS sheets and EPS blocks, used as insulating mouldings in refrigerator components, were classifiable under sub-heading 8418.90 as parts of refrigerators or under Chapter 39 as articles of the material of which they were made, and whether penalty could be sustained on the basis of the disputed classification.
Analysis: The items were found to be not directly usable or identifiable parts of refrigerators but insulating materials used in the manufacture of refrigerator parts such as doors and trays. Sub-heading 8418 is confined to parts of refrigerators and similar equipment, and the broader contention that a part of a part should also be treated as a part was rejected because these goods were not identifiable components entering the assembly of another part. As the articles retained their character as insulating articles, they were held to be classifiable according to the material of manufacture under Chapter 39. Since the classification accepted by the Revenue was rejected, the proposed penalty had no foundation.
Conclusion: The goods were not classifiable under sub-heading 8418.90 as parts of refrigerators and were classifiable under Chapter 39; penalty was not attracted. The decision was in favour of the assessee.
Ratio Decidendi: Goods used as inputs in the manufacture of refrigerator parts, but not themselves identifiable parts of refrigerators, are not classifiable as refrigerator parts merely because they are specially shaped for that use; they fall to be classified by their own material character.
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