Judgment:
1. 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 No. 65/85-C.E. as amended by Notification No. 79/86, dated 10-2-1986.
2. The claim of the appellants is that the wooden tops laminated fall for classification under Heading 9403 of the Schedule to the Central Excise Tariff Act, 1985, which covers "Other furniture and parts thereof", while according to the Department, since the goods are specially designed for refrigerators they would more appropriately fall for classification under sub-heading 8418.00 as parts/accessories of refrigerators.
3. We have heard Sh. Nunthuk, ld. D.R., and perused the records of the case, since the appellants have asked for a decision on merits.
4. The authorities below have held that the goods in question are specially designed as parts of refrigerators and therefore in view of Chapter Note (e) 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 refrigerators and they were excluded from Chapter 94 and would fall for classification under Heading 84.18.
5. As regard the claim for exemption under Notification No. 65/85-C.E., as amended by Notification No. 79/86, we find that this plea was not taken before either of the authorities below, as all along, appellants had claimed benefit of Notification No. 166/86 (which was extended to them) and 175/86 which was denied. Since the question of eligibility to benefit of Notification No. 65/85-C.E. as amended has not been gone into by either the Asstt. Collector or the Collector (Appeals), we will not be in a position to arrive at a finding and we do not wish to substitute ourselves for the adjudicating authority in regard to deciding this issue. Therefore, we remand the matter to the adjudicating 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 authority.