Refrigerator classification under CTH 84181090 sustained, and the linked customs exemption claim failed.

Household-type refrigerators were treated as classifiable under CTH 84181090 rather than CTH 841821, because the classification issue had already been decided against the assessee in its earlier case. That prior ruling was followed, so the present classification challenge did not succeed. As the customs exemption claim depended on the classification, it also failed. The appeals were dismissed on that basis.

---

---

Issues: Whether household type refrigerators were classifiable under CTH 841821 or under CTH 84181090, and whether the claimed customs exemption notification was available.

Analysis: The disputed classification issue had already been decided in the assessee's own earlier case against the assessee, where the goods were held classifiable under CTH 84181090. Following that prior decision, the present classification challenge did not survive in the assessee's favour, and the exemption claim, being consequential to the classification, also could not succeed.

Conclusion: The classification under CTH 84181090 was upheld and the exemption claim failed, resulting in dismissal of the appeals.

---