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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Toughened Glass Sheets for Refrigerators Classified Under Excise Item 23A(4), Not Parts of Refrigerators.</h1> The circular addresses the classification of toughened glass sheets used in refrigerators under the Central Excise Tariff. Doubts were raised about whether these sheets should be classified as toughened glass under Item 23A(4) or as parts of refrigerators under Item 29A(3). After discussion at a conference, it was concluded that the sheets should be classified under Item 23A(4) due to their properties and usage. The sheets are considered accessories rather than essential parts of refrigerators, as they can be replaced by trays made from other materials. The Board concurs with this classification, aligning with changes made in the 1985-86 Budget.
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