2019 (5) TMI 1031 - AT - Customs

Classification of goods - household type refrigerator - appellant claimed under CTSH 841821 and Revenue propose to re-classify under 84181090 - exemption under N/N. 85/04-Cus dated 31.08.2004 - HELD THAT - The identical issue of classification as well as consequential exemption notification in the appellant s own case has been decided against them in the judgment of HITACHI HOME AND LIFE SOLUTION LTD VERSUS COMMISSIONER OF CUSTOMS (IMPORT), NHAVA SHEVA 2012 (12) TMI 554 - CESTAT, MUMBAI according to which the classification was held under CTH 84181090. Appeal dismissed - decided against appellant.

Summary

The Appellate Tribunal CESTAT Ahmedabad upheld the re-classification of a household refrigerator under CTH 84181090 instead of CTSH 841821, based on a previous judgment. The appellant's claim for exemption under notification No. 85/04-Cus was dismissed. The appeal was ultimately dismissed.