TaxTMI 
TaxTMI 
1999 (3) TMI 147
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....der per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is classification under the Customs Tariff of goods described as industrial cold storage doors imported by the appellant, and the consequent applicability of Notification 172/89. The appellant had claimed classification of these doors under the Heading 8418.99 of the Tariff as parts of refrigeration machinery a....
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....which are required to be refrigerated, and very widely in size. He referred to the pamphlets for the goods by the brand name Enviro brought out by the manufacturer. The pamphlet refers to Enviro cold storage doors. 3. The Departmental Representative contends that these doors are no different from any other doors used as part of metal structure, since the addition of insulation and items designed ....
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....ing hinges, latch with locking provisions, strike and safety release. Track doors are described as being designed for use in meat processing operations. There is reference elsewhere close cell polyurethane installation, chemical treatment of the inner surface of the panel before installation of cooling provisions of heater cable assembly of freezer doors. It is clear from these descriptions that t....
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....classifiable under this heading. 6. The fact that the cold room is by itself very large, is no reason for not considering these as cabinets. The book "Modern Refrigeration and Air Conditioning" by Andrew D. Althouse, Carl H. Turnquist and Alfred F. Bracciano published by The Goodheart-Willcox Company Inc., refers to cabinets or commercial refrigeration of various sizes. Para 13.3 refers to w....