Classification of Chiller trays, freezer doors, evaporator door, outer/inner butter box, base plates for handle, ice tray grill & grill of plastic manufactured from plastic and used in Refrigerators & Airconditioners - Central Excise - 9/88

Classification of Chiller trays, freezer doors, evaporator door, outer/inner butter box, base plates for handle, ice tray grill grill of plastic manufactured from plastic and used in Refrigerators Airconditioners Circular No. 9/88 Dated 18-3-1988 [From F. No. 145/12/87-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject: Classification of Chiller trays, freezer doors, evaporator door, outer/inner butter box, base plates for handle, ice tray grill grill of plastic manufactured from plastic and used in Refrigerators Airconditioners. A doubt had been raised as to whether chiller trays, freezer doors, evaporator door, outer/inner butter box, base plates for handle, ice tray grill and grills of plastic should be classified as parts of refrigerators under Heading No. 84.18 or as articles of plastics under chapter 39. 2. The matter has been examined. As per H.S.N. Explanatory Notes on p-1170, refrigerators and refrigerating equipment, which are stated to be machines for the production of low temperature (0 degree C or less) at the active cooling element by absorption of latent heat of evaporation of liquified gases etc., are of two main types viz. compression type and absorption type. These apparatus could be in the form of (i) Units comprising of compressor (with or without motor) and condenser mounted on a common base whether or not complete with evaporator, or self-contained absorption unit; (ii) Cabinet or other furniture or appliances incorporating a complete refrigerating unit, for example, the domestic refrigerator/refrigerated show-cases etc. Thus it appears that the domestic refrigerators the product in question are regarded as cabinet/furniture incorporating complete refrigerating unit. Thus the parts have a reference not merely to parts of refrigerating unit but also to the cabinet fitted with such refrigerating unit. Therefore, chiller trays, ice trays, freezer doors, evaporator doors, outer/inner butter box, base plates for handle etc. would be taken as integral parts of cabinet and the refrigerator and would be classified under Heading No. 84.18 of Central Excise Tariff as parts of refrigerator. As regards butter box which is made to size and is sold along with refrigerator, it may be said that it is an article independent of the refrigerator. It is generally supplied to the refrigerator but it is not solely designed for use with it. In view of use of butter boxes on the table and outside the refrigerator, these are not to be taken as parts of refrigerator but as articles of plastic under chapter 39 of Central Excise Tariff. 3. Board's earlier guidelines contained in letter F. No. 145/5/86-CX.4 dated 25-9-1986 are being revised.