2016 (7) TMI 1123 - AT - Customs

Classification of import of general brand split type air-conditioner AOGA 24 FTT AH outdoor unit, ASGA 24 FTTA indoor unit capacity 2.0 ton (R410A gas) - classifiable under 8415 83 10 or under CTH 8415 10 00 - Held that:- when the appellant sought exemption under Notification No.85/2004 dated 31.8.2004 under a trade agreement, it was the burden of the appellant to bring its goods within the four of CTH 8415 10 10 discharging the same since exemption is an exception to the dutiability and to be construed strictly at the stage of determination. When appellant failed in the classification of the goods, it is not entitled to the benefit of exemption notification.

It can be irresistibly be concluded that mere assertion without meeting common parlance test and elementary principles of jurisprudence that Generelia specialibus non derogant General things do not derogate for special , appellant fails to succeed since two ton split air-conditioner subscribes to the CTH 8415 83 10 instead of the CTH 8415 10 10. - Decided against the appellant.