Specially fabricated cold storage doors were classified as refrigeration parts, not iron and steel structures, securing notification benefit.

Industrial cold storage doors specially fabricated for cold rooms and walk-in coolers were treated as goods designed for refrigeration use, not ordinary iron and steel structures. Their reinforced panels, insulation and freezer fittings showed they were more appropriately classified as parts of refrigeration machinery under Heading 8418.99. Classification under Heading 7308.30 was rejected, and the classification as refrigeration goods brought entitlement to the benefit of Notification No. 172/89.

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Issues: Whether industrial cold storage doors were classifiable under Heading 8418.99 as parts of refrigeration machinery and equipment, with consequential entitlement to the benefit of Notification No. 172/89, or under Heading 7308.30 as structures of iron and steel.

Analysis: The doors were specially fabricated for cold rooms and walk-in coolers, with reinforced panels, insulation, and fittings suited to freezer use. Their features showed that they were not ordinary iron and steel doors but articles designed for refrigeration applications. The relative size of the cold room did not take the goods out of the scope of refrigeration furniture, and the explanatory note to Heading 84.18 supported classification of refrigerating furniture intended to receive refrigeration equipment. On that basis, the goods were more appropriately treated as falling under Heading 8418.99 rather than as structural iron and steel goods.

Conclusion: The classification under Heading 7308.30 was rejected, the goods were held classifiable under Heading 8418.99, and the benefit of Notification No. 172/89 followed.

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