https://www.taxtmi.com/caselaws?id=51217 Plastic and rubber items manufactured for use in refrigerators were classified under their respective headings in Chapters 39 and 40 rather than as refrigerator parts under Heading 84.18. The classification turned on whether the goods were themselves parts of refrigerating equipment or merely items tailored for refrigerator use. The analysis applied the distinction in the Board's circular and noted that not all parts of refrigerating machines fall under Chapter 84. As the goods were not shown to be used for treatment of materials involving a change in temperature, their tailor-made use in refrigerators was insufficient to place them under Heading 84.18. en-us Tue, 23 Apr 2002 00:00:00 +0530 Tue, 26 Dec 2023 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51217 Plastic and rubber items manufactured for use in refrigerators were classified under their respective headings in Chapters 39 and 40 rather than as refrigerator parts under Heading 84.18. The classification turned on whether the goods were themselves parts of refrigerating equipment or merely items tailored for refrigerator use. The analysis applied the distinction in the Board's circular and noted that not all parts of refrigerating machines fall under Chapter 84. As the goods were not shown to be used for treatment of materials involving a change in temperature, their tailor-made use in refrigerators was insufficient to place them under Heading 84.18. Case-Laws Central Excise Tue, 23 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51217