Classification of combined refrigerator-freezers under CTH 8418 10 90 defeats customs exemption claim under Notification No. 85/2004-Cus.

Combined refrigerator-freezers fitted with separate external doors were treated as classifiable under CTH 8418 10 90, following earlier Tribunal decisions and CBIC Circular No. 23/2008-Cus, which clarified that such goods fall under sub-heading 8418 10 rather than 8418 21. The circular was used as an interpretative aid, and the exemption under Notification No. 85/2004-Cus was held inapplicable to goods correctly falling under 8418 10. The text states that the prior view had been upheld after the Supreme Court dismissed the appeal, and the denial of exemption was sustained.

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Issues: Whether imported combined refrigerator-freezers fitted with separate external doors were classifiable under CTH 8418 10 90 and entitled to exemption under Notification No. 85/2004-Cus dated 31 August 2004.

Analysis: The Tribunal followed its earlier decisions on the same goods and the Board's Circular No. 23/2008-Cus dated 29-12-2008, which clarified that combined refrigerator-freezers with separate external doors fall under sub-heading 8418 10 and not 8418 21. The Tribunal treated the circular as a relevant aid to interpretation and held that the notification did not extend to goods correctly classifiable under 8418 10. The prior view had already been upheld when the appeal to the Supreme Court was dismissed.

Conclusion: The goods were correctly classifiable under CTH 8418 10 90 and the exemption under Notification No. 85/2004-Cus was not available.

Final Conclusion: The appeals failed on merits and the denial of exemption was sustained.

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