https://www.taxtmi.com/caselaws?id=50821 Expanded polystyrene blocks, sheets and articles used as refrigerator insulating components were held not to be parts of refrigerators under Heading 84.18 because they performed no refrigerating or cooling function and were used only for insulation. Applying Note 2(b) to Section XVI, classification with the machine is warranted only where goods are solely or principally for use as parts of that machine; mere use in a refrigerator does not make every article a refrigerator part. The goods were therefore correctly classified under Heading 39.26 as articles of plastics, and the assessee succeeded. en-us Thu, 18 Oct 2001 00:00:00 +0530 Thu, 09 Sep 2010 10:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50821 Expanded polystyrene blocks, sheets and articles used as refrigerator insulating components were held not to be parts of refrigerators under Heading 84.18 because they performed no refrigerating or cooling function and were used only for insulation. Applying Note 2(b) to Section XVI, classification with the machine is warranted only where goods are solely or principally for use as parts of that machine; mere use in a refrigerator does not make every article a refrigerator part. The goods were therefore correctly classified under Heading 39.26 as articles of plastics, and the assessee succeeded. Case-Laws Central Excise Thu, 18 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50821