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of <h1>Household refrigerator re-classified under CTH 84181090, not 841821</h1> <h3>M/s Hitachi Home & Life Solution Ltd Versus C.C., -Jamnagar (Prev)</h3> The Appellate Tribunal CESTAT Ahmedabad upheld the re-classification of a household refrigerator under CTH 84181090 instead of CTSH 841821. The ... Classification of goods - household type refrigerator - appellant claimed under CTSH 841821 and Revenue propose to re-classify under 84181090 - exemption under N/N. 85/04-Cus dated 31.08.2004 - HELD THAT:- The identical issue of classification as well as consequential exemption notification in the appellant’s own case has been decided against them in the judgment of HITACHI HOME AND LIFE SOLUTION LTD VERSUS COMMISSIONER OF CUSTOMS (IMPORT), NHAVA SHEVA [2012 (12) TMI 554 - CESTAT, MUMBAI] according to which the classification was held under CTH 84181090. Appeal dismissed - decided against appellant. The Appellate Tribunal CESTAT Ahmedabad upheld the re-classification of a household refrigerator under CTH 84181090 instead of CTSH 841821, based on a previous judgment. The appellant's claim for exemption under notification No. 85/04-Cus was dismissed. The appeal was ultimately dismissed.
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