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Issues: Classification of compressor components for refrigerators under Customs Tariff; Correct classification of discharge tube gasket and special rubber grommets; Evidence requirement for classification; Interpretation of Tariff Item 84.11; Exclusion under Chapter Note 1(a) of Chapter 84; Lack of evidence for special rubber grommets; Overload protector assembly classification.
In this case, the appellants imported compressor components for refrigerators from West Germany and contested the Customs Department's classification. The appellants argued that since they used the components in refrigerators, the correct classification should be under Tariff Heading 84.11(1) for gas compressors. They claimed that the components were specific to refrigerators and not refrigerating equipment. However, they lacked evidence regarding the nature of the product. The ld. Advocate for the revenue contended that a refrigerator is a type of refrigerating equipment, and therefore, the components were correctly classified under Heading 84.11(3) for gas compressors in refrigerating equipment. The revenue also argued that the discharge tube gasket, made of asbestos, should be classified under Chapter 68.01/16 due to the exclusion under Chapter Note 1(a) of Chapter 84. The classification of special rubber grommets under Heading 85.12 was upheld due to the lack of evidence. The Tribunal examined the Tariff Item 84.11 and concluded that a refrigerator is indeed a refrigerating equipment, supporting the Customs classification. The discharge tube gasket was excluded from Chapter 84 and correctly classified under Chapter 68.01/16. The lack of evidence for the special rubber grommets led to upholding their classification under Heading 85.12. The Tribunal rejected the appeal due to the absence of a plea for the overload protector assembly, thus upholding the impugned order.
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