TaxTMI 
TaxTMI 
2002 (4) TMI 116
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....er (Appeals) under the impugned Order. 2. Shri G.M.S. Murthy, learned Advocate, submitted that the appellants manufacture plastic and rubber products known as wire shelf trim S. Foil, butter shelf trim, front shelf square, long door, egg/butter retainer strip, shelf strip, etc. which are classified by them under Chapters 39 and 40 of the Tariff; that the Revenue has classified these products under sub-heading 8418.90 of the Tariff on the ground that these products are manufactured and supplied to the Refrigerator manufacturing units as per their drawing and specification and that these items are for exclusive use in refrigerators and sub-heading 8418.90 is more specific heading as it applies to parts of "refrigerators, freezers and other r....
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.... precluded from challenging the correctness of the said Circulars even on the ground of same being inconsistent with the statutory provisions." 3. Finally, the learned Advocate submitted that the impugned goods are not 'parts' of Refrigerators but 'accessories' of refrigerators; that the Tribunal in the case of CC v. Jolly Exports (P) Ltd. - 1990 (45) E.L.T. 612 (T) observed that a part of a machinery is capable of being substituted or replaced; on the other hand, an accessory means something which contributes in a subordinate degree to attain a general result or effect. If machinery cannot be worked without the part, then it ceases to be an accessory. If it adds merely to the convenience or effectiveness of machinery like a speedometer, i....
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.... wherein the Board has considered the classification of the parts and accessories of refrigerating and air-conditioning machinery and appliances. It has been clarified therein that the parts and accessories of refrigerators for the treatment of materials by a process involving a change of temperature, as mentioned in Annexure "A" to the Circulars, are to be classified under Heading 84.15, 84.18 or 84.19 of the Tariff. It is not the case of the Revenue that the impugned goods find mention in the said Annexure "A". In the Circular, 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 Heading 84.15, 84.18 or....