2005 (12) TMI 139

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....[Order per : C.N.B. Nair, Member (T)]. - A common issue of classification is the subject matter of these appeals. The items are EPS moulded products, EPS sheets and EPS blocks. These are insulation mouldings for freezer door, insulation drip tray and insulation pan buffle. The items are moulded out of thremocol to specified size and shape. These are placed inside the freezer door, drip tray and pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rely insulating materials made to required specifications for use as filler inside refrigerator parts, like refrigerator doors etc. Learned Counsel also points out that such articles retain their identity as insulting articles and would be classifiable based of their material of make, i.e., if they are made out of plastic, they will find classification as articles of plastic under Chapter 39. 3....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....be appropriate in the present case, as these are not identifiable parts going into the assembly of other parts. These are materials getting used in the manufacture of refrigerator parts. In these facts, we are of the opinion that items in question do not merit classification under sub-heading 8418.90 as parts of refrigerator etc. They would appropriately be classifiable under Chapter 39 as article....