Tariff classification of combined refrigerator-freezers with separate doors excludes them from preferential notification benefits thereby. Combined refrigerator-freezers with separate external doors are classifiable under sub heading 8418 10 (household units under 8418 10 90) and not under 8418 21; accordingly they are not covered by Sl. No. 50 of Notification No.85/2004-Customs for preferential treatment. Field formations and importers should review past clearances and initiate recovery of any differential duty where concession was wrongly extended, and report implementation difficulties to the Board.