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TMI Blog2018 (11) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... t had imported frost-free refrigerators, consisting of freezer portion and refrigerator portion having separate external doors for the two portions, from Thailand and filed bill of entry declaring its classification under Chapter sub-heading 8418 21 and claimed exemption under Notification No. 85/2004-Cus dated 31st August 2004. The adjudicating authority assessed the goods denying the benefit of the said exemption notification. Aggrieved by the said order, the appellant filed appeals before the Learned Commissioner (Appeals) who in turn rejected their appeals. Hence the present appeals. 3. None present for the appellants, heard the Learned Authorised Representative. 4. Learned Authorised Representative for Revenue submits that the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the instant case is CTH 8418 10 90 and not CTH 8418 21 00. Consequently, the appellant is not eligible for the benefit of Notification No. 85/2004-Cus., dated 31-8-2004. 5.14 The Central Board of Excise & Customs had issued a Circular No. 23/2008-Cus., dated 29-12-2008 regarding classification of combined refrigerator freezer fitted with separate external doors. The relevant portion from the said circular is reproduced below :- "3. The matter has been examined by the Board. For the purpose of classification of 'Combined refrigerator-frezer with separate external doors' it is stated that sub-heading 8418 10 covers refrigerators which are combined with freezers and have separate doors, whereas, sub-heading 8418 21 covers only refrigerat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , execute and apply the same enactment" [as held by the Hon'ble Apex Court in Collector of Central Excise, Guntur v. Andhra Sugars Ltd. - AIR 1989 SC 625 = 1988 (38) E.L.T. 564 (S.C.)]. The same position was affirmed by the Hon'ble Apex Court in the case of K.P. Varghese v. ITO, Ernakulam [(1982) 1 SCR 629] wherein it was held that "the meaning ascribed by the authority issuing the notification is a good guide of a contemporaneous exposition of the position of law".
6. We do not find any reason in not following the aforesaid precedent which has been upheld by the Hon'ble Supreme Court dismissing the appeal against the said judgement. Consequently, the appeals are dismissed.
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