https://www.taxtmi.com/caselaws?id=219539 Combined refrigerator-freezers fitted with separate external doors are to be classified under the specific tariff entry for combined refrigerator-freezers, because the heading terms and product features, including separate compartments and functional parameters, answer that description directly under General Rule 1. The more general household refrigerator entry cannot prevail, and there is no occasion to apply Rule 3(c) when a specific heading fits the goods. On that classification, the goods fall under CTH 84181090 and do not qualify for the exemption under Notification No. 85/04-Cus. en-us Tue, 05 Jun 2012 00:00:00 +0530 Tue, 15 Jan 2013 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219539 Combined refrigerator-freezers fitted with separate external doors are to be classified under the specific tariff entry for combined refrigerator-freezers, because the heading terms and product features, including separate compartments and functional parameters, answer that description directly under General Rule 1. The more general household refrigerator entry cannot prevail, and there is no occasion to apply Rule 3(c) when a specific heading fits the goods. On that classification, the goods fall under CTH 84181090 and do not qualify for the exemption under Notification No. 85/04-Cus. Case-Laws Customs Tue, 05 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219539