https://www.taxtmi.com/caselaws?id=87432 Wooden laminated tops specially designed for refrigerators and supplied to refrigerator manufacturers were not classifiable as furniture under Heading 9403. Chapter Note (e) of Section XX to Chapter 94 excluded furniture specially designed as parts of refrigerators from Chapter 94, so the claim under Heading 9403 failed. The goods were therefore correctly classified as parts or accessories of refrigerators under Heading 84.18. en-us Tue, 28 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 18:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87432 Wooden laminated tops specially designed for refrigerators and supplied to refrigerator manufacturers were not classifiable as furniture under Heading 9403. Chapter Note (e) of Section XX to Chapter 94 excluded furniture specially designed as parts of refrigerators from Chapter 94, so the claim under Heading 9403 failed. The goods were therefore correctly classified as parts or accessories of refrigerators under Heading 84.18. Case-Laws Central Excise Tue, 28 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87432