https://www.taxtmi.com/caselaws?id=81965 Imported Electrolux mini-bar refrigerators marketed for hotel use, with absorption cooling and without ordinary domestic features, were treated as refrigerators other than household type. The decisive test applied was whether the goods are generally used for household purposes, not whether they could also be used in a house or hotel room. On that basis, the goods were classified under Heading 8418.69 as non-household refrigerators and treated as eligible for concessional assessment under Notification No. 59/87-Cus., with the exemption denial set aside. en-us Wed, 05 Aug 1992 00:00:00 +0530 Fri, 01 Jul 2011 10:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81965 Imported Electrolux mini-bar refrigerators marketed for hotel use, with absorption cooling and without ordinary domestic features, were treated as refrigerators other than household type. The decisive test applied was whether the goods are generally used for household purposes, not whether they could also be used in a house or hotel room. On that basis, the goods were classified under Heading 8418.69 as non-household refrigerators and treated as eligible for concessional assessment under Notification No. 59/87-Cus., with the exemption denial set aside. Case-Laws Customs Wed, 05 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81965