https://www.taxtmi.com/caselaws?id=113640 Wooden laminated tops manufactured separately for refrigerators were treated as accessories, not essential components, because a refrigerator remained complete and functional without them. On that basis, they were not classifiable as parts of refrigerators. The classification also could not be used to withdraw the benefit of small-scale exemption where nothing indicated a legislative intention to deny that relief merely because the goods were later brought within a new tariff structure. The result stated is that manufacturers of such tops were entitled to small-scale exemption. en-us Thu, 24 Apr 1997 00:00:00 +0530 Mon, 07 May 2012 13:09:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113640 Wooden laminated tops manufactured separately for refrigerators were treated as accessories, not essential components, because a refrigerator remained complete and functional without them. On that basis, they were not classifiable as parts of refrigerators. The classification also could not be used to withdraw the benefit of small-scale exemption where nothing indicated a legislative intention to deny that relief merely because the goods were later brought within a new tariff structure. The result stated is that manufacturers of such tops were entitled to small-scale exemption. Case-Laws Central Excise Thu, 24 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113640