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2014 (2) TMI 114 - AT - CustomsClassification of goods - Import of Combined refrigerator freezer with separate external doors - Classification under heading CTH 8418 21 00 or 8418 10 90 - Benefit of exemption under Sr. No. 50 of Notification No. 85/2004-Cus., dated 31-8-2004 - Held that:- sub-heading 841810 covers refrigerators which are combined with freezers and have separate doors, whereas, sub-heading 841821 covers only refrigerators without separate freezers and separate doors. Further, sub-heading 8418 30 covers only “freezers”. Therefore, a ‘Combined refrigerator freezer with separate external doors’ merits classification under sub heading 841810. This view is also supported by HS classification. Further, ‘Combined refrigerator freezer with separate external doors of household type’ is appropriately classifiable under tariff item 8418 10 90, as the other tariff entry at 8418 10 10 covers such refrigerators of commercial type only. Classification of ‘Combined refrigerator freezer with separate external doors’ would be under sub-heading 8418 10 and not under 8418 21, as was being followed by certain Customs field formations - CBE&C has clarified that the ‘combined refrigerator-freezer fitted with separate external doors’ would be classifiable under Heading No. 8418 10 and not under Heading No. 8418 21 and, therefore, they are not covered under Sr. No. 50 of the Notification No. 85/2004-Cus., dated 31-8-2004. CBE&C is an apex authority implementing customs laws in this country and, therefore, the clarification issued by such an authority needs to be given due consideration. Hence, the same cannot be brushed aside merely on the basis of a certificate issued by a foreign authority, who is not required to undertake classification for customs purposes - Prima facie case not in favour of assessee - Stay denied.
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