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of <h1>Customs Circular: Combined Fridge-Freezers with Separate Doors Classified Under Sub-heading 8418 10; No Thai Duty Concessions.</h1> The circular clarifies the classification of combined refrigerator freezers with separate external doors for customs duty purposes. It specifies that these appliances should be classified under sub-heading 8418 10, rather than 8418 21. This classification change means they do not qualify for duty concessions under Sl.No.50 of Notification No.85/2004-Customs, which applies to goods imported from Thailand. Customs authorities are directed to review past classifications to recover any differential duty. The circular addresses concerns raised by customs field formations and provides guidance for the correct tariff classification to ensure compliance with customs regulations.
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