https://www.taxtmi.com/circulars?id=6976 Applying HSN explanatory principles, plastic fittings that are fabricated as integral components of a domestic refrigerator cabinet or its refrigerating unit (such as chiller trays, freezer and evaporator doors, base plates for handles, ice tray grills and similar grills) are to be classified as parts of the refrigerator; butter boxes that are usable independently and not solely designed for refrigerators are to be classified as articles of plastic. Earlier departmental guidance on the matter is revised. en-us Fri, 18 Mar 1988 00:00:00 +0530 Thu, 09 Jul 2009 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6976 Applying HSN explanatory principles, plastic fittings that are fabricated as integral components of a domestic refrigerator cabinet or its refrigerating unit (such as chiller trays, freezer and evaporator doors, base plates for handles, ice tray grills and similar grills) are to be classified as parts of the refrigerator; butter boxes that are usable independently and not solely designed for refrigerators are to be classified as articles of plastic. Earlier departmental guidance on the matter is revised. Circulars Central Excise Fri, 18 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6976