Full Judgment
b) The goods are in the form of polyurethane foam panels and doors supported by stainless steel frames with hinges and latches.
c) Polyurethane foam panels consists of 61% foam 8.39% painted steel while doors have 59% foam and 41% painted steel. The panels form the wall section, door and roof and floor sections are also made in standard sizes to result in composite construction of polyurethane foam in place, between two metal sheets enclosing a space. They can be assembled to erect a pre-fabricated room, of different sizes as per requirement for cold or hot storage.
d) Architect certificates have been produced to claim the entities as use of the same in buildings distinct from Refrigerating equipment and they arc not panels and doors sold as Cabinets for Refrigerating equipments.
e) i) Trade Notice of Vadodara Commissioner No. 249/86 dated 16.10.86, lists 'insulated cold storage door fabricated from wood and clad with G1/aluminium stainless steel with hinges and latches under heading 4410.90.
ii) Trade notice of Bombay-I Collectorate No. 47/88 classifies Glass Fibre reinforced plastic grids used in cooling towers under chapter 3925 as builders were of Plastics.
iii) Therefore there is no cause not to classify these goods under Chapter 39.
ii) Goods are Refrigerating furniture not yet fitted with refrigeration unit. Since 'Cabinets' designed to receive Refrigerating units are classified under 8418, these prefabricated equipment of PUF panels, enclosing a definite space like a Cabinet and made to receive refrigerating unit are to be classified under 8418.
iii) The orders placed by customers are for walk-in coolers. The goods are cleared with refrigerating units, on different invoices but on same day and to the same buyer in same truck.
g) The LD DR relies upon the decision of this Tribunal in the case of same appellant M/s Blue Star Ltd (1999 (107) ELT 769 wherein Industrial Cold storage doors have been classified under heading 8418.99 of Customs Tariff act 1975 and not under heading 7308 by considering them something more than ordinary 'Steel doors' classified under 73.08 as those goods were having insulation and other features and import was made for use in freezers relying upon explanatory notes under 8418 holding that Cold room size being large or small would not disqualify them from being 'cabinets'.
h) That the panels, doors herein are parts of a large sized room where desired temperature and insulation from external temperature are to he maintained without doubt is the use and purpose. They are in full or parts of such a Huge Cold Storage Rooms. They are fabricated/erected at site and refrigeration units supplied, then they became walk in Cold Storages. They are evidently not 'Cabinets' as understood for equipments like a freezer, domestic or commercial or a Refrigerator. Classification of such Cold Storage Rooms, warehouse Plants at Site have been held to be not of an excisable goods by the CBEC vide orders under Section 37B No. 58/7/02 dated 15/1/2000 and by this Tribunal in Virdi Brothers and Ors. When the whole structure at site is not classified and covered under 84.18 therefore, parts and components of such Cold Storage Rooms / Warehouses, which would be receiving the Refrigerating cannot be classified under 8418 by application of rules for interpretation and classification of parts, as is being made out by Revenue. They are and cannot be understood a parts of a Refrigerator Machining as understood under the Central Excise Act, 1944 covered under 84.18 of Central Excise Tariff Act, 1985. These entities are to be therefore classified as what they are, on their own merits; i.e. insulated doors, wall panels, floor, roof panels etc. Since Plastic in form of Rigid Urethane foam is giving them a distinct essential character and function. They would merit classification under heading Chapter 39 as Predominates as constitutes material in quantity and in value terms, they being parts / components of a Cold Storage Building / Room, they would be more appropriately Classified under 3925 on Builders Ware of Plastic under Central Excise Tariff Act, 1985 Schedule i) In view of the essential application of concept of manufacturer that required to be first applied and exigibility determined under Section 3 of the Central Excise Act 1944 and only thereafter classification is to be arrived and thereafter under the Central Excise Tariff Act 1985. That is not the requirement under Customs Tariff Act for classification. Therefore, we are not able to apply the decision in the appellants own case reported in 1999 (107) ELT 769 where the classification arrived was under the Certain Tariff Act. Therefore, even if the entities herein are considered as parts of a Cabinet or an unassembled / CKD Cabinet, such Cabinets with the Refrigerating units received and installed not being excisable goods, the classification under 84.18 of the Central Excise Tariff Act, 1985 can not be upheld, on the goods leaving the manufacturing process on the same Truck on different or same invoice.
j) Other grounds in the Revenue appeals do not induce us to alter the classification as arrived under chapter 39.25 of Central Excise Tariff Act 1985 schedule.