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TMI Blog2014 (5) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... kharan, Member (T) and Anil Choudhary, Member (J) Shri Prakash Shah, Advocate, for the Appellant. Shri M.S. Reddy, Assistant Commissioner (AR), for the Respondent. ORDER There are 129 appeals and in all these appeals, a common issue is involved and, therefore, they are taken up together for consideration and disposal. 2. The appellant, M/s. Hitachi Home & Life Solutions (India) Ltd. impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8418 10 90 and consequently the appellant is not eligible for the benefit of Notification No. 85/2004. Accordingly the appeals filed by the appellant were dismissed. 4. In the present case also the facts are identical and, therefore, following the decision in appellant's own case, cited supra, the appeals are liable to be dismissed. 5. The learned Advocate for the appellant makes a su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions made at the time of personal hearing. It is noticed that Combined Refrigerator freezer with separate external doors are specifically mentioned in the tariff and are exclusively classifiable under 8418 10 90 and question of application of Rule 3(c) will arise only when goods are classified under 2 or more headings. I find that in the present case the subject goods are clearly covered un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same need not be perpetuated. That is the reason why the appellate authority classified the goods under CTH Heading 8418 10 90 correctly and denied the benefit under Notification 85/2004. Thus, we do not find any infirmity in the impugned orders.
8. Accordingly, following the precedent decision in appellant's own case we dismiss these appeals as devoid of merits.
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