https://www.taxtmi.com/caselaws?id=89749 A cut-to-size wooden table top fixed on a refrigerator was examined for tariff classification as a refrigerator part under Chapter Heading 84.18, or alternatively under Chapter 44 or Chapter 94. The item was found to have no role in the refrigeration process and not to answer the description of furniture specially designed as part of refrigerating equipment. The relevant Chapter Note and HSN explanatory notes indicated that only cabinets or furniture designed to receive a refrigerating unit or evaporator would fall outside Chapter 94. Classification had therefore to be tested on the item's own characteristics, and the prior order was inadequate for not identifying the correct sub-heading within the proper chapter. en-us Tue, 30 Dec 1997 00:00:00 +0530 Thu, 29 Sep 2011 15:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89749 A cut-to-size wooden table top fixed on a refrigerator was examined for tariff classification as a refrigerator part under Chapter Heading 84.18, or alternatively under Chapter 44 or Chapter 94. The item was found to have no role in the refrigeration process and not to answer the description of furniture specially designed as part of refrigerating equipment. The relevant Chapter Note and HSN explanatory notes indicated that only cabinets or furniture designed to receive a refrigerating unit or evaporator would fall outside Chapter 94. Classification had therefore to be tested on the item's own characteristics, and the prior order was inadequate for not identifying the correct sub-heading within the proper chapter. Case-Laws Central Excise Tue, 30 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89749