1996 (9) TMI 295

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....nt. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against the Order-in-Appeal dated 11-12-1987 of Collector of Customs (Appeals). 2. The appellants, in 1985, imported from Denfoss, West Germany, the components of compressors for Refrigerators. The Customs Department classified these components as under : (a)  Compressor housing, top cover with suction....

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.... not cover their case. In regard to discharge tube gasket, he submits that correct classification should be against 84.11(1) as in case of compressors. In regard to special rubber gromets he says that these are parts of refrigerator equipment not otherwise specified and therefore, they should rightly find their classification under Tariff Heading 84.11 (1). He, however, [concedes] that they have n....

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....mittedly made and therefore, would in terms of Chapter Note 1(a) be excluded from the purview of Chapter 84 and therefore, are rightly classifiable under Chapter 68.01/16. In regard to special rubber gromets they have admitted that no evidence is available as to the nature of the goods and the classification as arrived at by the Customs under Heading 85.12 has to be upheld. 5. We have hear....

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....ccept the argument that refrigerator is not a refrigerating equipment. A domestic refrigerator by itself is also an equipment and unless it functions as a refrigerating equipment it would not serve the purpose of refrigerator. The distinction made in Tariff Item 84.15 does not support the case of the appellants. It only indicates that there could be a refrigerating equipment like cold storage etc.....