2000 (6) TMI 428 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled on the classification of refrigerator tops and table tops manufactured by M/s. Hindustan Wood Works. The issue was whether they should be classified under headings 84.18 and 94.03 or as parts of furniture under heading 94.03. The Tribunal upheld the Collector (Appeals) findings that the tops are not identifiable parts of refrigerators and are essentially table tops. Relying on previous cases, the Tribunal concluded that the tops do not qualify as furniture and should not be classified under heading 84.18. Therefore, the appeal filed by the Revenue was rejected.