Tariff classification of refrigerator tops turns on design and use, not mere placement on the appliance.

Classification of refrigerator tops depended on their nature and use, not merely their placement on an appliance. The items were prelaminated particle boards or laminated plywood boards usable as table tops or tops of equipment generally, and were not identifiable parts of a refrigerator. Chapter notes and HSN explanatory material did not support the Revenue because exclusion from furniture classification applies only where the item is designed to receive the refrigeration or evaporation unit or otherwise forms part of the refrigeration equipment. Classification under Heading 94.03 was therefore upheld and the Revenue's claim under Heading 84.18 failed.

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Issues: Whether refrigerator tops and table tops manufactured by the respondents were classifiable under Heading 84.18 or under Heading 94.03 of the Central Excise Tariff Act, or as parts of furniture under Heading 94.03.

Analysis: The classification turned on the nature and use of the goods. The refrigerator tops were found to be prelaminated particle boards or laminated plywood boards that could be used as tops of any equipment and essentially served as table tops. Mere fixation on a refrigerator did not make them identifiable parts of the refrigerator. The relied-upon chapter note and HSN explanatory material did not assist the Revenue, as the exclusion from furniture classification applies only where the item is designed to receive the refrigeration or evaporation unit or otherwise forms part of the refrigeration equipment. The earlier Tribunal view on identical goods was followed.

Conclusion: The goods were not classifiable under Heading 84.18 and the Revenue's claim failed; the classification under Heading 94.03 as accepted by the Collector (Appeals) was upheld.

Ratio Decidendi: An item used on top of a refrigerator is not a part of the refrigerator unless it is designed to receive or form part of the refrigeration unit; mere placement on the appliance does not alter its tariff classification.

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