1997 (10) TMI 159

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..... J)]. The twin questions which arise out of the order passed by the Collector, Central Excise (Appeals), Bombay, are : (i) Correct classification of wooden tops laminated manufactured by the appellants and supplied by them during the relevant period to M/s. Godrej manufacturers of refrigerators; (ii) Eligibility to the benefit of Notification No. 65/85-C.E. as amended by Notification No. 79/8 .....

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..... furniture specially designed as parts of refrigerators are not covered by Chapter 94, the goods fall for classification under Heading 84.18. The ld. D.R. argues that during the relevant period, the appellants supplied these goods to refrigerator manufacturers. We agree with him that since the wooden tops were specially designed for refrigerators and they were excluded from Chapter 94 and would fa .....

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..... bility of the goods in question to the benefit of the above mentioned notification. 6. In the result, while upholding classification under sub-heading 8418.00 of the Schedule to the Central Excise Tariff Act, 1985, we remand the question of eligibility to exemption under Notification No. 65/85-C.E., to the adjudicating authority. 7. The appeal is disposed of in the above terms. - - TaxTMI - .....

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