2018 (11) TMI 683

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..... dated 31st August 2004-Cus cannot be extended to the appellant - appeal dismissed - decided against appellant.
Dr. D. M. Misra, Member (Judicial) And Shri C. J. Mathew, Member (Technical) None for appellant Ms PV Shekhar, Joint Commissioner (AR) for respondent ORDER Per: Dr. D.M. Misra These appeals are 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. Since the issue involved is common these are taken up together for disposal. 2. Briefly stated, the facts are that the appellant had imported frost-free refrigerators, consisting of freezer portion and refrigerator portion having separate external doors for the two portio .....

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..... ns 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. It has observed as: 5.13 If we apply the above principle to the facts of the present case, without any iota of doubt, it can be concluded that the most appropriate tariff nomenclature adopted in the Customs Tariff in respect of the impugned goods is "Combined refrigerator-freezers, fitted with separate external doors" which is classifiable under CTH 8418 10. Accordingly we hold that the correct classification of the goods under importation in the instant case is CTH 8418 10 90 and not CTH 8418 21 00. Consequently, the appellant is not eligible for the benefit of Notification No. 85/20 .....

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..... ircular issued by the Board is not binding on this Tribunal, it has a great weightage for the reason that C.B.E. & C. is the Apex body implementing customs laws in this country and has the responsibility of enforcing the Free Trade agreement between India and Thailand contained in Notification No. 85/2004-Cus. Therefore, the views expressed in the circular has to be given due consideration. It is a well-settled principle of interpretation that "courts in construing a statute will give much weight to the interpretation put upon it at the time of its enactment by those whose duty has been to construe, execute and apply the same enactment" [as held by the Hon'ble Apex Court in Collector of Central Excise, Guntur v. Andhra Sugars Ltd. - AIR 198 .....

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