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2015 (1) TMI 931 - SCH - CustomsClassification – 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 – Supreme Court after hearing the parties found no merit in the appeal of assessee and consequently dismissed the appeal filed against the decision of Tribunal [2012 (12) TMI 554 - CESTAT, MUMBAI] - Wherein Tribunal held that 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. Accordingly these goods are not covered under sl.No. 50 of notification No. 85/2004-Cus dated 31-8-2004.
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