https://www.taxtmi.com/caselaws?id=90020 Industrial cold storage doors specially fabricated for cold rooms and walk-in coolers were treated as goods designed for refrigeration use, not ordinary iron and steel structures. Their reinforced panels, insulation and freezer fittings showed they were more appropriately classified as parts of refrigeration machinery under Heading 8418.99. Classification under Heading 7308.30 was rejected, and the classification as refrigeration goods brought entitlement to the benefit of Notification No. 172/89. en-us Fri, 12 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 18:13:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90020 Industrial cold storage doors specially fabricated for cold rooms and walk-in coolers were treated as goods designed for refrigeration use, not ordinary iron and steel structures. Their reinforced panels, insulation and freezer fittings showed they were more appropriately classified as parts of refrigeration machinery under Heading 8418.99. Classification under Heading 7308.30 was rejected, and the classification as refrigeration goods brought entitlement to the benefit of Notification No. 172/89. Case-Laws Customs Fri, 12 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90020