Circular No. 353/69/97-CX dated 12/11/97
Subject: Central Excise - Classification of Liner shelves. Middle shelves" Tilling
bottle shelves etc. made of M.S. Grills for use in the refrigerators-
I am directed to say that Board vide its Circular No. 6/86-CX. 4 dated 25.09.1986 had issued certain clarifications regarding the classification of various parts and
accessories of refrigerating and air-conditioning machinery and appliances to enable
the field formations to eliminate divergence in the practice of assessments of these
products. In the said Circular, general guidelines were given for determining the
classification of various parts and accessories of refrigerating and air- conditioning
machinery and appliances and it was clearly stated that the individual cases should be
decided on merits by the Commissionerates themselves keeping in view these guidelines.
2. The cases are being brought to the notice of the Board where certain parts such as
grills of plastic, iron and steel and that of aluminium were reported to be
identifiable parts of the air- conditioner and were classifiable under heading H4.15
whereas the Circular mention the classification of these goods under Chapter 39,
Chapter 73 and Chapter 76, respectively. The Board has already clarified the matter
vide Circular No.l21/32/95-CX dated 2.5.95 and Circular No. 227/61/96-CX dated 4.7.96
and ruled that these products will be classifiable under heading 84.15.
3. Now, again, it has been brought to the notice of the Board that the goods
such as M.S. liner shelves, middle shelves, tilling bottle shelves of M.S. grills are
parts which are suitable for use-solely and principally with refrigerator and such
arc classifiable under heading 84.18, but are being classified as articles of iron and
steel under Chapter 73.
4. The matter has been examined in the Board. From a harmonious reading of the
Explanation in the HSN pertaining to headings 7308.00 & 7326.00 read with Section Note
(1) to Section-XVI, goods which are exclusively used as parts of machinery of Chapter
84 stand excluded from the purview of Chapter 73. It was observed that the above items
are solely and principally used in refrigerators. These are not merely grills to be
classified under Chapter 73 "as articles of iron and steel", but are identifiable
parts of refrigerators.
5.In view of the above and HSN Explanatory Notes to parts of heading 84.18 at Page
1172. it is hereby clarified that Liner shelves. Middle shelves, Tilting bottle
shelves etc. made of M.S. grills for use in the refrigerators are appropriately
classifiable under sub-heading 8418.90 of Central Excise Tariff Act, 1985 as parts of
refrigerators. Field formations and trade may be advised accordingly.
6.The Circular dated 25.09.86 was issued at the time of introducing the present
Central Excise Tariff and it was mentioned in the Circular itself that the
Circular is
Providing merely broad guidelines and is not based on detailed technical information
of each of the parts or accessories. Now. a considerable time has passed since the
present tariff was introduced and field formations have gained experience in the
classification of the product covered by the said Circular It is, therefore,
requested that field formations should go through the classification of the various
products mentioned in the Annexure to the said Circular and any other variation
required in the classification of these products may be brought to the notice of the
Board by 24.12.97, positively.
Sd/-
(S.C. Bhatia)
lender Secretary to the Govt. of India
F.No. 154/16/97-CX.4
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