https://www.taxtmi.com/circulars?id=7289 Toughened glass sheets used in refrigerators, produced by controlled heating and chilling to attain increased thermal endurance and strength, are characterised as toughened glass rather than functional parts of the appliance. Used as replaceable covers or tray components that do not affect refrigerator operation, they fall within the specific tariff classification for toughened glass; this view is reinforced by the 1985-86 Budget inclusion and departmental appeals against judgments treating similar glass as residuary parts. en-us Wed, 19 Feb 1986 00:00:00 +0530 Thu, 09 Jul 2009 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7289 Toughened glass sheets used in refrigerators, produced by controlled heating and chilling to attain increased thermal endurance and strength, are characterised as toughened glass rather than functional parts of the appliance. Used as replaceable covers or tray components that do not affect refrigerator operation, they fall within the specific tariff classification for toughened glass; this view is reinforced by the 1985-86 Budget inclusion and departmental appeals against judgments treating similar glass as residuary parts. Circulars Central Excise Wed, 19 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7289