TMI Blog2014 (5) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... d with separate external doors and therefore, not eligible for the aforesaid exemption – Held that:- Following decision of assessee's own previous case [2012 (12) TMI 554 - CESTAT, MUMBAI] - goods under importation are classifiable under CTH 8418 10 90 and consequently the appellant is not eligible for the benefit of Notification No. 85/2004 - Decided against assessee. - C/1140-1142, 1144, 1149-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms under import are combined refrigerators/freezers with separate external doors and, therefore, they are classifiable under 8418 10 90 and not under CTH 8418 21 00. Accordingly, benefit of exemption under Notification No. 85/2004-Cus., was denied. Hence these appeals. 3. The issue of classification of the impugned goods imported by the appellant was considered by this Tribunal in the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cepted this classification. However, he has denied the benefit of Notification No. 85/2004-Cus. Therefore, they preferred an appeal before the lower appellate authority. Once the classification under Heading 8418 21 00 is accepted the question of denying the benefit under Notification No. 85/2004 would not arise. 6. We have carefully considered the submissions and also perused the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le under CTH 8418 10 90, the question of extending the benefit under Notification No. 85/2004 does not arise at all. Further, even if it is assumed that there is an error in the assessment order made by the original adjudicating authority, the appellant would not be entitled for the relief. In the Faridabad CT Scan Centre case [1997 (95) E.L.T. 161 (S.C.)] the Hon ble Apex Court held that wrong or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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