9911796707
TMI Blog1997 (4) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... he same date i.e. 19-8-88 passed in respect of M/s. Vishwakarma & Co. and M/s. Vasant Furniture Works. As in all these three appeals, common issue of the classification of wooden top laminated is involved, they are being disposed of by this common order. 2. The appellants were engaged in the manufacture of wooden top laminated which were supplied by them to the manufacturer of refrigerator to be used as the top for the refrigerators. Under the old Central Excise Tariff which was in force prior to 28-2-86, these wooden top laminated were classified under item No. 16B of the erstwhile Central Excise Tariff as articles of wood. The appellants were availing of the benefit of small-scale exemption under Notification No. 85/85-C.E., dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale exemption, they could avail of the benefit of such small-scale exemption scheme. 6. There is no dispute that before the change over to the new Central Excise Tariff with effect from 28-2-86, the goods of the appellants were not being classified as parts of refrigerator. Under the old Central Excise Tariff, parts of refrigerating and air-conditioning appliances and machinery, all sorts were classifiable under sub-item (3) of item No. 29A of the erstwhile Central Excise Tariff. While all parts of refrigerating and air-conditioning appliances and machinery all sorts were classifiable and dutiable under sub-item (3) of Item No. 29A of the Tariff, the effective duty was restricted to the specified parts like cooling coils, evaporating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), Bombay in which it had been held that the tops in question were the accessories of the refrigerator and were not its essential parts. 10. Ld. JDR had referred to the Chapter Note relating to the steel furniture where it had been laid down that the parts specially manufactured for refrigerator will be considered as items of steel furniture. In our view, the top, although used in the manufacture of refrigerator was more in the nature of an accessory as an essential part. Here, the matter relates to the availment of small-scale exemption primarily. By classifying the tops as part of refrigerator, the small-scale exemption had been sought to be denied to them, the exemption they were availing before the introduction of the new Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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