2000 (6) TMI 428

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..... rder per : V.K. Agrawal, Member (T)]. In this appeal preferred by Revenue the issue involved is whether refrigerator top and table top manufactured by the respondents M/s. Hindustan Wood Works are classifiable under headings 84.18 and 94.03 of the Schedule to the Central Excise Tariff Act respectively as claimed by the Revenue or both products are classifiable as parts of furniture under hea .....

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..... rve the purpose of being table tops; that if they are fixed to table they become table top; that simply because they are fixed on the top of refrigerator they cannot be called identifiable parts of refrigerator. We observe that the Revenue has not rebutted these findings of the Collector (Appeals). They have relied upon Note 1(e) to Chapter 94 of the Tariff and HSN Notes. The Appellate Tribunal in .....

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..... niture and treating as part of the equipment of refrigeration is that the same should be designed to receive the refrigeration or evaporation unit. The Tribunal, therefore, held that the table top is not classifiable under heading 84.18. The similar views were held in the case of Novaluxe International (P) Ltd. (supra). Following the ratio of these two decisions we do not find any reason to inter .....

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