Central Excise - Classification of Liner shelves, Middle shelves, Tilting bottle shelves etc. made of M.S. Grills for use in the refrigerators - Regarding

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....: Central Excise - Classification of Liner shelves, Middle shelves, Tilting bottle shelves etc. made of M.S. Grills for use in the refrigerators - Regarding I am directed to say that Board vide its Circular No. 6/86-CX.4 dated 25.09.1986 had issued certain clarifications regarding the classification of various parts and accessories of refrigerating and air-conditioning machinery and appliances t....

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....ely. The Board has already clarified the matter vide circular No. 121/32/95-cx dated 2.5.5 and Circular No. 227/61/96-CX dated 4.7.96 and ruled that these products will be classifiable under heading 84.15. 3. Now, again, it has been brought to the notice of the Board that the goods such as M.s liner shelves, middle shelves, tilting bottle shelves of M.S. grills are parts which are suitable for u....

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....by clarified that Liner shelves, Middle shelves, Tilting bottle shelves etc. made of M.S. grills for use in the refrigerators are appropriately classifiable under sub-Heading 8418.90 of Central Excise Tariff Act, 1985 as parts of refrigerators. Field formations and trade may be advised accordingly. 6. The Circular dated 25.09.86 was issued at the time of introducing the present Central Excise Ta....