9911796707
TMI Blog1997 (12) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... -1993 to 31-11-1994. The revenue has sought the classification of the goods under Chapter Heading 84.18 under the Central Excise Tariff. The learned lower authority has relied upon the Chapter Note to Chapter Heading 94.03 of the HSN to hold that inasmuch as the table top do not answer to the description of the items of furniture which could be considered as parts of refrigerators etc., as per the HSN Notes, the same will have to be considered as like any other table top warranting the determination of the issue in the context of competing items under Chapters 44 and 94 of the Central Excise Tariff Act. 2. The revenue has urged as under in the grounds of appeal : (i) The refrigerator tops manufactured by M/s. Yanar Paks are specificall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents has pleaded that the refrigerator top has no role to play in the refrigeration and has supported the order of the lower appellate authority who has on merits held as under in Para 5 after discussing the reasonings of the learned lower authority in Para 4. Paras 4 5 of the learned lower appellate authority are reproduced below for convenience of reference : 4. The Assistant Commissioner s argument is that Chapter note to Chapter 94 of the Central Excise Tariff Note, clarifies that the furnitures specially designed as parts of refrigerating equipment fall under Chapter Heading 84.18. It is further contended by the Assistant Commissioner that parts of refrigerating equipment are classified under Chapter 84.18 which includes ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner appears to be classifying the goods as parts of refrigerator simply because the top is fixed on a refrigerator. If it is fixed on an air-cooler, then, according to the Assistant Commissioner, it could go as a part of an air-cooler. Thus, the Assistant Commissioner seems to hold that the end use of a product determines its classification. Such a concept is not accepted unless it is specifically provided in the Schedule itself. 5. A refrigerator top is not designed to receive a refrigerator. Moreover, a table top can at best be a part of a furniture but not furniture itself. The Explanatory Note clearly speaks of a furniture and not a part of a furniture. A table top is only a part of furniture. A refrigerator top which is noth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ikewise, reliance is placed in Chapter Note 1(g), whereunder, it has been stated that Furniture specially designed as parts of apparatus of Heading No. 85.18 are excluded from the purview of the Chapter Heading 94 under which furniture is covered. 6. The learned lower authority has, however, taken into consideration the scope of items of furniture as would be excluded from the purview of the term funiture and would be covered under Tariff Heading 84.18. He has gone by the explanatory notes under Chapter 94, under Heading 94.03. In that Heading under Sl. No. (h), the following is set out : The heading does not include : (h) Refrigerators, ice-cream machines, etc. (i.e. Cabinets, etc., having the character of furniture but also equipped ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efrigeration. As per the HSN Notes, only such of those items like cabinets which have a refrigerating unit or an evaporator in it or are designed to make this equipment are excluded from the category of furniture under 94.03. It is seen from the same note as above that the items of ice-boxes, ice-chest including insulated cabinets which are not equipped or designed to contain an active refrigerating element, they continue to be classified under item of furniture under 94.03. The key for including the item from the purview of the furniture and treating as part of the equipment of refrigeration is that the same should be designed to receive the refrigeration or evaporation unit. 9. The table top, therefore, obviously for the reasons stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ower authority on the correct sub-heading also, when there is a dispute regarding classification. This not having been done, while we hold that classification under Tariff Heading 84.18 is not sustainable, the learned lower authority s order not indicating the sub-heading under which the goods are to be classified is also not proper. We remand the matter to the learned lower appellate authority for passing appropriate orders in this regard. 11. While coming to the conclusion, we have taken note of the Chapter Notes under Chapter 84.18, where under absorption type refrigerator, cabinets or other furniture or appliances incorporating a complete refrigerating unit alone are covered under that heading. 12. The appeal is, therefore, decide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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