1997 (10) TMI 159

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..... spondents. [Order per : Jyoti Balasundaram, Member (J)]. - The twin questions which arise out of the order passed by the Collector, Central Excise (Appeals), Bombay, are : (i) Correct classification of wooden tops laminated manufactured by the appellants and supplied by them during the relevant period to M/s. Godrej manufacturers of refrigerators; (ii) Eligibility to the benefit of Notification .....

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..... ) of Section XX of Chapter 94 which specifically lays down that furniture specially designed as parts of refrigerators are not covered by Chapter 94, the goods fall for classification under Heading 84.18. The ld. D.R. argues that during the relevant period, the appellants supplied these goods to refrigerator manufacturers. We agree with him that since the wooden tops were specially designed for re .....

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..... udicating authority for de novo adjudication on the aspect of eligibility of the goods in question to the benefit of the above mentioned notification. 6. In the result, while upholding classification under sub-heading 8418.00 of the Schedule to the Central Excise Tariff Act, 1985, we remand the question of eligibility to exemption under Notification No. 65/85-C.E., to the adjudicating author .....

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