2019 (1) TMI 669

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..... 12190 or under CTH 89212120? - benefit of N/N. 06/2006-CE Sr. No. 8B - Held that:- The same products imported earlier had been examined by this Tribunal in the appellant’s own case WHIRLPOOL OF INDIA LTD. VERSUS COMMR. OF CUS. (IMPORT), NHAVA SHEVA [2014 (6) TMI 192 - CESTAT MUMBAI] and the classification of the impugned goods are held to be under CTH 84212120 as household type filters - benefit o .....

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..... by the Customs Department as 'household use' under Tariff Entry CTH 89212120 denying the benefit of exemption Notification No. 6/2006-CE. Aggrieved by the said order, the appellant filed an appeal before the learned Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 3. The learned Advocate for the appellant submits that the classification of the said product ha .....

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..... ugned goods imported by the appellant merit classification under CTH 8421 21 20 as "household type filters" and not under the residual category under CTH 8421 21 90 as 'Other'. Thus the appeals are devoid of merits and accordingly we dismiss the same." 6. We do not find any justifiable reason nor made out in the present appeals to deviate from the said findings of the Tribunal. Consequently, fol .....

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