https://www.taxtmi.com/caselaws?id=90146 Decorative refrigerator tops, being optional accessories and not essential to the appliance's functioning, are not treated as parts of a refrigerator for Tariff Heading 84.18. Chapter Note 1(e) of Chapter 94 was applied only to furniture truly forming part of the refrigerator, not to detachable or decorative additions. On that reasoning, the tops were excluded from classification as refrigerator parts and did not fall within the Chapter 94 exclusion for furniture specially designed as part of refrigerators. The classification in favour of the assessee was maintained. en-us Thu, 30 Jul 1998 00:00:00 +0530 Mon, 03 Oct 2011 17:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90146 Decorative refrigerator tops, being optional accessories and not essential to the appliance's functioning, are not treated as parts of a refrigerator for Tariff Heading 84.18. Chapter Note 1(e) of Chapter 94 was applied only to furniture truly forming part of the refrigerator, not to detachable or decorative additions. On that reasoning, the tops were excluded from classification as refrigerator parts and did not fall within the Chapter 94 exclusion for furniture specially designed as part of refrigerators. The classification in favour of the assessee was maintained. Case-Laws Central Excise Thu, 30 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90146