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2018 (11) TMI 683 - CESTAT MUMBAIBenefit of N/N. 85/2004-Cus dated 31st August 2004 - Import of frost-free refrigerators, consisting of freezer portion and refrigerator portion having separate external doors - Held that:- This Tribunal in the case of HITACHI HOME AND LIFE SOLUTION LTD VERSUS COMMISSIONER OF CUSTOMS (IMPORT), NHAVA SHEVA [2012 (12) TMI 554 - CESTAT, MUMBAI], after analyzing the relevant entries and the conditions of the exemption notification, held that benefit of exemption Notification No. 85/2004-Cus dated 31st August 2004-Cus cannot be extended to the appellant - appeal dismissed - decided against appellant.
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