2004 (8) TMI 135

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....)        The goods are in the form of polyurethane foam panels and doors supported by stainless steel frames with hinges and latches. (c)        Polyurethane foam panels consists of 61% foam and 8.39% painted steel while doors have 59% foam and 41% painted steel. The panels form the wall section, door and roof and floor sections are also made in standard sizes to result in composite construction of polyurethane foam in place, between two metal sheets enclosing a space. They can be assembled to erect a pre-fabricated room, of different sizes as per requirement for cold or hot storage. (d)        Architect certificates have been prod....

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....the same buyer in same truck. (g)        The ld. DR relies upon the decision of this Tribunal in the case of same appellant, M/s. Blue Star Ltd. [1999 (107) E.L.T. 769] wherein Industrial Cold storage doors have been classified under Heading 8418.99 of Customs Tariff Act, 1975 and not under Heading 7308 by considering them something more than ordinary 'Steel doors' classified under 73.08 as those goods were having insulation and other features and import was made for use in freezers relying upon explanatory notes under 8418 holding that Cold room size being large or small would not disqualify them from being 'cabinets'. (h)        That the panels, doors herein are p....

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....under Heading Chapter 39 as Predominates as constitutes material in quantity and in value terms, they being parts/components of a Cold Storage Building/Room, they would be more appropriately classified under 3925 on Builders-ware of Plastic under Central Excise Tariff Act, 1985 Schedule. (i)         In view of the essential application of concept of manufacturer that required to be first applied and exigibility determined under Section 3 of the Central Excise Act, 1944 and only thereafter classification is to be arrived and thereafter under the Central Excise Tariff Act, 1985. That is not the requirement under Customs Tariff Act for classification. Therefore, we are not able to apply the decision i....