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of <h1>Appeal Dismissed: Wooden Drawers not Part of Refrigerator</h1> <h3>COLLECTOR OF CENTRAL EXCISE, BOMBAY-II Versus VASANT FURNITURE WORKS</h3> COLLECTOR OF CENTRAL EXCISE, BOMBAY-II Versus VASANT FURNITURE WORKS - 1999 (109) E.L.T. 513 (Tribunal) The Appellate Tribunal CEGAT, New Delhi ruled that laminated wooden drawers supplied to Refrigerating Manufacturers are not to be treated as part of the Refrigerator, based on a previous order. The appeal filed by the Revenue was dismissed.
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