https://www.taxtmi.com/circulars?id=5661 M.S. liner shelves, middle shelves, tilting bottle shelves and similar M.S. grill items, being exclusively and principally for use in refrigerators, are excluded from Chapter 73 and are classifiable as parts of refrigerators under sub heading 8418.90 of the Central Excise Tariff Act, 1985; field formations and trade should be advised accordingly and any required classification variations communicated to the Board. en-us Wed, 12 Nov 1997 00:00:00 +0530 Fri, 13 Mar 2009 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5661 M.S. liner shelves, middle shelves, tilting bottle shelves and similar M.S. grill items, being exclusively and principally for use in refrigerators, are excluded from Chapter 73 and are classifiable as parts of refrigerators under sub heading 8418.90 of the Central Excise Tariff Act, 1985; field formations and trade should be advised accordingly and any required classification variations communicated to the Board. Circulars Central Excise Wed, 12 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5661