2014 (5) TMI 674 - AT - 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 Held that - Following decision of assessee s own previous case 2012 (12) TMI 554 - CESTAT, MUMBAI - goods under importation are classifiable under CTH 8418 10 90 and consequently the appellant is not eligible for the benefit of Notification No. 85/2004 - Decided against assessee.

Summary

Issues:
Classification of imported goods under CTH 8418 21 00, benefit of concessional duty under Notification No. 85/2004-Cus., denial of benefit, appeal against classification and denial of benefit.

Classification Issue:
The appellant imported Hitachi front refrigerators claiming classification under CTH 8418 21 00 and concessional duty under Notification No. 85/2004-Cus. The department argued that the items were 'combined refrigerators/freezers with separate external doors' and should be classified under 8418 10 90, denying the benefit of the notification. The Tribunal previously held in the appellant's case that the goods were classifiable under 8418 10 90, not eligible for the benefit. The present case mirrored the previous decision, leading to the dismissal of the appeals based on the established classification.

Benefit Denial Issue:
The appellant contended a slight difference in the present appeals, where the classification under CTH 8418 21 00 was accepted, but the benefit under Notification No. 85/2004 was denied. The lower appellate authority found the goods clearly covered under CTH 8418 10 90, not 8418 21 00 as claimed by the appellant. Referring to the Faridabad CT Scan Centre case, the Tribunal emphasized that even if there was an error in the assessment order, the appellant would not be entitled to relief. The impugned orders were upheld, denying the benefit under the notification due to the correct classification under 8418 10 90.

Final Decision:
Considering the precedent set in the appellant's own case, the Tribunal dismissed the appeals as lacking merit. The consistent classification of the goods under CTH 8418 10 90 and the denial of the benefit under Notification No. 85/2004 were upheld based on the established legal principles and previous judgments. The appeals were dismissed in line with the established legal position, emphasizing the correct classification and denial of the benefit under the notification.