Classification of refrigerator parts: M.S. grill shelves treated as refrigerator parts under sub heading 8418.90, not Chapter 73. M.S. liner shelves, middle shelves, tilting bottle shelves and similar M.S. grill items, being exclusively and principally for use in refrigerators, are excluded from Chapter 73 and are classifiable as parts of refrigerators under sub heading 8418.90 of the Central Excise Tariff Act, 1985; field formations and trade should be advised accordingly and any required classification variations communicated to the Board.