Classification of combined refrigerators/freezers under Heading 8418 10 90 bars exemption and makes Rule 3(c) inapplicable.

Imported combined refrigerators/freezers with separate external doors were treated as classifiable under Heading 8418 10 90 rather than Heading 8418 21 00 on the same factual basis as the appellant's earlier case. Because the tariff specifically covered the goods under Heading 8418 10 90, Rule 3(c) was held inapplicable. On that classification, the benefit of Notification No. 85/2004-Cus. was not available. The note also records the principle that an incorrect assessment cannot be continued merely because a similar error may have occurred earlier, and that wrong orders should not be perpetuated.

---

---

Issues: Whether the imported refrigerator goods were correctly classifiable under Heading 8418 10 90 rather than Heading 8418 21 00, and whether the appellant was entitled to the benefit of Notification No. 85/2004-Cus. dated 31-8-2004.

Analysis: The goods were held to be combined refrigerators/freezers with separate external doors and, on the same facts as in the appellant's earlier case, were found to fall specifically under Heading 8418 10 90. Since the tariff itself covered the goods under that heading, Rule 3(c) had no application. Once the goods were so classified, the exemption under Notification No. 85/2004-Cus. was not available. The Tribunal also noted that an incorrect assessment cannot be perpetuated merely because a similar error may have occurred earlier, and relied on the settled principle that wrong orders should not be continued under Article 14.

Conclusion: The classification under Heading 8418 10 90 was upheld and the denial of exemption under Notification No. 85/2004-Cus. was sustained.

---