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2018 (2) TMI 240 - AT - CustomsClassification of imported goods - “Shriram” Brand water dispensers model YLRS1-5K/B-20 - whether classified under CTH 84186920 as refrigerator or otherwise? - N/N. 14/2008-CE(NT) dated 01.03.2008 - Held that: - Indubitably, the impugned goods are composite goods, and hence, the component which provides the machine its essential character will be determined the factor for classification. The principal function of the goods is that of a dispenser of hot and cold water with an added feature of a mini refrigerator. Hence, the lower appellate authority is spot on in his conclusion that the impugned items are required to be classified as water dispenser and not as a refrigerator - appeal dismissed - decided against Revenue.
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