1998 (7) TMI 298

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.... the Respondents. [Order per : P.C. Jain, Member (T)]. - Question involved in the present matter is whether the decorative tops of a refrigerator is to be treated as a part of refrigerator under Tariff Heading 84.18 or under Tariff Heading 94.03 as "other furniture and part thereof". The lower authority has held the aforesaid product as not falling under Heading 84.18. In this connection we ....

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....haps considered as an optional accessory. However, even considering the said item as an accessory of a refrigerator, I find that the only parts of refrigeragtor would be covered under Chapter sub-heading 8418. Whether accessory would also be included in a broader understanding of the term `Part'. I am generally in agreement with the appellants claim that this would not be so. The term parts and ac....

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....Electro Steel Casting Ltd. - 1989 (43) E.L.T. 305 (Tribunal). All the said decisions have been cited by the appellants in suport of this claim. 2. The Revenue has come in appeal against the aforesaid findings given in the impugned order. 3. Ld. SDR Shri A.K. Agarwal submits that the Collector (Appeals) has ignored the Chapter Note (e) of Chapter 94 which states as follows : "Thi....