https://www.taxtmi.com/caselaws?id=53006 Insulated polyurethane foam panels and doors used for cold storage construction were held classifiable under Chapter 39, not Heading 8418, because their predominant character was plastic builders' ware by quantity and value. The Tribunal found they were not ordinary cabinets or refrigerator parts in the commercial sense contemplated by Heading 8418, and that separate supply of refrigeration units did not alter their essential character. Goods erected at site for cold storage rooms were treated according to their own composition and use, leading to rejection of Revenue's claim under Heading 8418 and acceptance of classification under Chapter 39. en-us Fri, 20 Aug 2004 00:00:00 +0530 Sat, 09 Oct 2010 10:11:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53006 Insulated polyurethane foam panels and doors used for cold storage construction were held classifiable under Chapter 39, not Heading 8418, because their predominant character was plastic builders' ware by quantity and value. The Tribunal found they were not ordinary cabinets or refrigerator parts in the commercial sense contemplated by Heading 8418, and that separate supply of refrigeration units did not alter their essential character. Goods erected at site for cold storage rooms were treated according to their own composition and use, leading to rejection of Revenue's claim under Heading 8418 and acceptance of classification under Chapter 39. Case-Laws Central Excise Fri, 20 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53006