2000 (6) TMI 428

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.....V. Sahasrabudhe, Consultant, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. -  In this appeal preferred by Revenue the issue involved is whether refrigerator top and table top manufactured by the respondents M/s. Hindustan Wood Works are classifiable under headings 84.18 and 94.03 of the Schedule to the Central Excise Tariff Act respectively as claimed by the Revenue or b....

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....these boards can be used as tops of any equipment; that they basically serve the purpose of being table tops; that if they are fixed to table they become table top; that simply because they are fixed on the top of refrigerator they cannot be called identifiable parts of refrigerator. We observe that the Revenue has not rebutted these findings of the Collector (Appeals). They have relied upon Note ....