2005 (12) TMI 139

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..... ication is the subject matter of these appeals. The items are EPS moulded products, EPS sheets and EPS blocks. These are insulation mouldings for freezer door, insulation drip tray and insulation pan buffle. The items are moulded out of thremocol to specified size and shape. These are placed inside the freezer door, drip tray and pan buffle. They perform the function of insulation. Revenue authori .....

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..... s filler inside refrigerator parts, like refrigerator doors etc. Learned Counsel also points out that such articles retain their identity as insulting articles and would be classifiable based of their material of make, i.e., if they are made out of plastic, they will find classification as articles of plastic under Chapter 39. 3. Reliance is being placed by the parties on the decisions of the Tr .....

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..... going into the assembly of other parts. These are materials getting used in the manufacture of refrigerator parts. In these facts, we are of the opinion that items in question do not merit classification under sub-heading 8418.90 as parts of refrigerator etc. They would appropriately be classifiable under Chapter 39 as articles of the material of which they are made. The case of Paharpur Cooling .....

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