2001 (10) TMI 142

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....rder per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. P.R. Packaging Pvt. Ltd., is whether the thermocole goods that is expanded polysterene blocks/sheets and articles thereof are classifiable under Sub-heading 8418.90 of the Schedule to the Central Excise Tariff Act, being parts of refrigerator or under Sub-heading 3926.90 as 'Other articles of plastics'. 2. ....

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....reading of List 'A' reveals that only those parts which perform cooling/refrigerating functions are included in this list and all other parts are listed in list 'B' and are to be classified differently; that the impugned products do not perform any cooling/refrigerating function as their function is insulation only; that goods in serial No. 46 of list 'B' is of similar nature i.e. their function i....

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.... door, buffle etc. have been assigned numbers which indicate that these are to be used in a particular refrigerator and as such are nothing else but parts of refrigerator classifiable under Chanter 84. He also submitted that these goods are solely and principally used directly in refrigeration and as per Note 2(b) to Section XVI of the Tariff, are to be classified with the machine for which they a....

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....8 or 84.19 of the Tariff. The impugned goods do not find place in Annexure 'A'. A very large number of parts and accessories of refrigerators etc. have been mentioned in 'Annexure-B' but these are to be classified in their respective Headings of the Tariff and not under Headings 84.15, 84.18 or 84.19. A perusal of "Annexure B" reveals that the parts mentioned therein are also suitable for use prin....