2018 (11) TMI 683 - AT - Customs

Benefit 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.

Summary

Issues:
Classification of imported frost-free refrigerators under Notification No. 85/2004-Cus dated 31st August 2004 for exemption.

Detailed Analysis:
The appeals were filed against Order-in-Appeal No: 431 to 593 (GR.V-A)/2011 (JNCH)/IMP-356 to 518 dated 28/09/2011 passed by the Commissioner of Customs (Appeals), Mumbai – II. The appellant had imported frost-free refrigerators from Thailand and declared their classification under Chapter sub-heading 8418 21, seeking exemption under Notification No. 85/2004-Cus dated 31st August 2004. The adjudicating authority denied the exemption. The Learned Commissioner (Appeals) also rejected the appeals, leading to the present appeals being filed (Para 2).

The Revenue representative argued that the issue was settled by previous Tribunal judgments and subsequent Supreme Court dismissal of appeals in similar cases. The Tribunal had previously held that the correct classification for the imported goods was under CTH 8418 10 90, not CTH 8418 21 00, thus denying the benefit of the exemption notification (Para 4, 5).

The Tribunal considered the submissions and referred to Circular No. 23/2008-Cus dated 29-12-2008 by the Central Board of Excise & Customs regarding the classification of combined refrigerator-freezers with separate external doors. The circular clarified that such goods should be classified under sub-heading 8418 10, not 8418 21, as it was being followed by certain customs field formations. The Tribunal emphasized the weightage of the circular as the Apex body implementing customs laws, stating that courts should give due consideration to such interpretations. Citing legal principles, the Tribunal upheld the previous precedent and dismissed the appeals, in line with the Supreme Court's decision on similar cases (Para 5.13, 5.14, 5.15).

In conclusion, the Tribunal dismissed the appeals based on the established classification principles and previous judgments, supported by the circular issued by the Central Board of Excise & Customs. The decision was in line with legal interpretations and upheld the denial of exemption under Notification No. 85/2004-Cus dated 31st August 2004 for the imported frost-free refrigerators (Para 6).