https://www.taxtmi.com/caselaws?id=54715 EPS moulded products, EPS sheets and EPS blocks used as insulating mouldings in refrigerator components were treated as insulating articles, not as identifiable parts of refrigerators. Sub-heading 8418.90 applies only to parts of refrigerators and similar equipment, and the argument that a part of a part should also qualify was rejected because these goods did not enter the assembly as identifiable refrigerator parts. They were therefore classifiable under Chapter 39 according to their material character. As the disputed classification failed, the proposed penalty had no basis and was not sustained. en-us Thu, 01 Dec 2005 00:00:00 +0530 Thu, 21 Oct 2010 16:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54715 EPS moulded products, EPS sheets and EPS blocks used as insulating mouldings in refrigerator components were treated as insulating articles, not as identifiable parts of refrigerators. Sub-heading 8418.90 applies only to parts of refrigerators and similar equipment, and the argument that a part of a part should also qualify was rejected because these goods did not enter the assembly as identifiable refrigerator parts. They were therefore classifiable under Chapter 39 according to their material character. As the disputed classification failed, the proposed penalty had no basis and was not sustained. Case-Laws Central Excise Thu, 01 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54715