TMI Blog2001 (10) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... Packaging Pvt. Ltd., is whether the thermocole goods that is expanded polysterene blocks/sheets and articles thereof are classifiable under Sub-heading 8418.90 of the Schedule to the Central Excise Tariff Act, being parts of refrigerator or under Sub-heading 3926.90 as 'Other articles of plastics'. 2. Shri C.D. Banga, learned Consultant, submitted that the products in question are made of Therma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are included in this list and all other parts are listed in list 'B' and are to be classified differently; that the impugned products do not perform any cooling/refrigerating function as their function is insulation only; that goods in serial No. 46 of list 'B' is of similar nature i.e. their function is also insulation and is classified under Chapter 39 of the Tariff. He relied upon the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icular refrigerator and as such are nothing else but parts of refrigerator classifiable under Chanter 84. He also submitted that these goods are solely and principally used directly in refrigeration and as per Note 2(b) to Section XVI of the Tariff, are to be classified with the machine for which they are solely or principally to be used. The learned D.R. also contended that it is a settled law th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of parts and accessories of refrigerators etc. have been mentioned in 'Annexure-B' but these are to be classified in their respective Headings of the Tariff and not under Headings 84.15, 84.18 or 84.19. A perusal of "Annexure B" reveals that the parts mentioned therein are also suitable for use principally with refrigerators and even then these are not to be classified with refrigerators under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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