9911796707
TMI Blog1998 (7) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... involved in the present matter is whether the decorative tops of a refrigerator is to be treated as a part of refrigerator under Tariff Heading 84.18 or under Tariff Heading 94.03 as other furniture and part thereof . The lower authority has held the aforesaid product as not falling under Heading 84.18. In this connection we reproduce para 17 of the impugned order in order to appreciate the findi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tem as an accessory of a refrigerator, I find that the only parts of refrigeragtor would be covered under Chapter sub-heading 8418. Whether accessory would also be included in a broader understanding of the term `Part . I am generally in agreement with the appellants claim that this would not be so. The term parts and accessories of, inter alia, refrigerator figuring in Notification No. 166/86-C.E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions have been cited by the appellants in suport of this claim. 2. The Revenue has come in appeal against the aforesaid findings given in the impugned order. 3. Ld. SDR Shri A.K. Agarwal submits that the Collector (Appeals) has ignored the Chapter Note (e) of Chapter 94 which states as follows : This Chapter does not cover : ...................................................... (e) F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t type of furniture and not any other furniture. The question may arise as to which is that furniture which would be covered by Chapter Note 1(e) and which is also a part of the refrigerator. An example which comes to our mind immediately and which is also incidentally mentioned in HSN Explanatory Notes is a cabinet of a refrigerator. We are therefore clearly of the view that decorative top cann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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