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of <h1>Liner, Middle, and Tilting Bottle Shelves for Refrigerators Classified Under Sub-heading 8418.90 as Parts, Not Iron/Steel Articles.</h1> The circular addresses the classification of liner shelves, middle shelves, and tilting bottle shelves made of M.S. grills for refrigerators under the Central Excise Tariff Act, 1985. It clarifies that these items, used solely and principally with refrigerators, should be classified under sub-heading 8418.90 as parts of refrigerators, rather than as articles of iron and steel under Chapter 73. This decision aligns with the HSN Explanatory Notes and previous circulars. Field formations are advised to review and report any required classification variations by December 24, 1997.
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