Optional decorative refrigerator tops are not parts of the appliance and fall outside the refrigerator classification rule.

Decorative refrigerator tops, being optional accessories and not essential to the appliance's functioning, are not treated as parts of a refrigerator for Tariff Heading 84.18. Chapter Note 1(e) of Chapter 94 was applied only to furniture truly forming part of the refrigerator, not to detachable or decorative additions. On that reasoning, the tops were excluded from classification as refrigerator parts and did not fall within the Chapter 94 exclusion for furniture specially designed as part of refrigerators. The classification in favour of the assessee was maintained.

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Issues: Whether decorative tops for refrigerators are classifiable as part of refrigerators under Tariff Heading 84.18 or as furniture under Tariff Heading 94.03.

Analysis: The decorative top was found to be an optional item and not essential to the functioning of the refrigerator. Chapter Note 1(e) of Chapter 94 excludes only furniture specially designed as part of refrigerators of Heading 84.18, and the note was held to apply only to furniture that is truly part of the refrigerator. The reasoning distinguished accessories or optional additions from parts indispensable to the appliance, and treated a refrigerator cabinet as the kind of item contemplated by the note rather than a decorative top.

Conclusion: Decorative tops are not covered by Chapter Note 1(e) of Chapter 94 and are not classifiable as parts of refrigerators under Tariff Heading 84.18.

Final Conclusion: The appeal failed and the classification in favour of the assessee was maintained.

Ratio Decidendi: For tariff classification, an item that is merely an optional accessory and not essential to the functioning of a refrigerator cannot be treated as a part of the refrigerator for purposes of Heading 84.18 or the exclusion in Chapter Note 1(e) of Chapter 94.

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