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<h1>Appellate court remands case on wooden refrigerator tops classification, eligibility for exemption under specific notification</h1> The appellate court remanded the case for further consideration regarding the correct classification of wooden tops for refrigerators, which were ... Classification The judgment addressed the correct classification of wooden tops laminated by the appellants, specifically designed for refrigerators. The goods were classified under sub-heading 8418.00 instead of Heading 9403. The eligibility for exemption under Notification No. 65/85-C.E. was not considered by the lower authorities, so the matter was remanded for further adjudication. The appeal was disposed of accordingly.
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