1999(03)LCX0257

IN THE CEGAT, WEST ZONAL BENCH, MUMBAI

S/Shri Gowri Shankar, Member (T) and G.N. Srinivasan, Member (J)

BLUE STAR LTD.

Versus

COMMISSIONER OF CUSTOMS, MUMBAI

Order No. 567/99-WZB/C-II, dated 12-3-1999 in Appeal No. C/1782/95-SB(WR)

Advocated By : Shri M.J. Nambiar, for the Appellant.

Shri A.K. Chatterjee, SDR, for the Respondents.

[Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is classification under the Customs Tariff of goods described as industrial cold storage doors imported by the appellant, and the consequent applicability of Notification 172/89. The appellant had claimed classification of these doors under the Heading 8418.99 of the Tariff as parts of refrigeration machinery and equipment and the benefit of Notification 172/89. This notification exempted at Sr. No. 15 of the goods falling under sub-heading 8415.99 except parts of heat pumps and refrigerators of the domestic type. The Custom House was however, of the view that the goods were more appro- priately classified under 7308.30 as structures of iron and steel. After issuing of notice and after considering the cause shown, the Assistant Collector, whose order has been confirmed by the Collector (Appeals) has ordered classification accordingly, denying the benefit of the notification. Hence this appeal.

2. It is the contention of the representative of the appellant that these parts are specially fabricated for use in cold rooms, otherwise known as, walk in coolers. These are intended for storage of which are required to be refrigerated, and very widely in size. He referred to the pamphlets for the goods by the brand name Enviro brought out by the manufacturer. The pamphlet refers to Enviro cold storage doors.

3. The Departmental Representative contends that these doors are no different from any other doors used as part of metal structure, since the addition of insulation and items designed does not affect the essential function and identify as a door of iron and steel. Further, these are not parts of machines. They are doors for very large sized rooms, which may not be the equipped such air conditioning and refrigeration machinery. They are parts of structure base metal correctly classifiable under Heading 73.02.

4. The pamphlet produced by the appellant for Enviro doors refers to various kinds of doors. Infitting doors are described as general purpose cooler/freezer doors. They have steel-reinforced panels of strength and rigidity. All corners and edges are reinforced to added protection in high impact or exposure areas. The closed cell polyurethane insulation has dimensional strength and provides the best insulating qualities in the industry. All doors have ball bearing hinges, latch with locking provisions, strike and safety release. Track doors are described as being designed for use in meat processing operations. There is reference elsewhere close cell polyurethane installation, chemical treatment of the inner surface of the panel before installation of cooling provisions of heater cable assembly of freezer doors. It is clear from these descriptions that the doors are something more than ordinary doors, parts of metal structures, which are classifiable under Heading 73.08. They have provision for insulation and the other features that they possess have been imported by them for use in freezers. There cannot be any doubt but for the requirement of these applications, these doors would not be provided with such features to much add to their cost.

5. The explanatory note to the Harmonised System of Nomenclature to Heading 84.18 make it clear that cabinets, counter and other refrigerating furnitures, such as ice-cream containers, milk cooling packs, etc. not yet fitted with complete refrigeration unit or with an evaporator but clearly designed to receive such equipment, classifiable under that heading. Accordingly the doors would also be classifiable under this heading.

6. The fact that the cold room is by itself very large, is no reason for not considering these as cabinets. The book “Modern Refrigeration and Air Conditioning” by Andrew D. Althouse, Carl H. Turnquist and Alfred F. Bracciano published by The Goodheart-Willcox Company Inc., refers to cabinets or commercial refrigeration of various sizes. Para 13.3 refers to walk-in cabinet of size 12ft x 10ft x 9.10". The book “Refrigeration and Air Conditioning” by Billy C. Langley published by Reston Publishing Company says that walk in coolers are generally larger than 100 ft. The relatively large size of the cold room by itself is not enough to disqualify it as not being refrigeration cabinet. The doors were thus correctly classifiable under Heading 8418.99.

7. Appeal allowed. Impugned order set aside. Consequential relief, if any.

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Equivalent 1999 (107) ELT 769 (Tribunal)

Equivalent 1999 (035) RLT 0296