2015 (1) TMI 931 - SCH - Customs

Classification Refrigerator originating from Thailand - benefit of notification No. 85/04-Cus - assessing officer classified the goods under CTH 84181090 on the ground that the goods under importation were combined refrigerators-freezers, fitted with separate external doors and therefore, not eligible for the aforesaid exemption Supreme Court after hearing the parties found no merit in the appeal of assessee and consequently dismissed the appeal filed against the decision of Tribunal 2012 (12) TMI 554 - CESTAT, MUMBAI - Wherein Tribunal held that Classification of combined refrigerator-freezer with separate external doors would be under sub-heading 8418.10 and not under 8418.21 as was being followed by certain customs field formations. Accordingly these goods are not covered under sl.No. 50 of notification No. 85/2004-Cus dated 31-8-2004.