https://www.taxtmi.com/caselaws?id=243512 Combined refrigerator-freezers fitted with separate external doors are treated as classifiable under tariff heading 8418 10 90 for Indian customs purposes, and a domestic exemption limited to heading 8418 21 00 does not extend to them. The relevant circular supports that classification, while a certificate of origin under a trade agreement does not control tariff classification under Indian law. On pre-deposit, financial hardship is not established where the importer shows substantial cash and bank balances exceeding the disputed duty exposure, so only partial waiver may be justified and the balance can be stayed subject to compliance. en-us Wed, 01 Feb 2012 00:00:00 +0530 Thu, 21 Nov 2013 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243512 Combined refrigerator-freezers fitted with separate external doors are treated as classifiable under tariff heading 8418 10 90 for Indian customs purposes, and a domestic exemption limited to heading 8418 21 00 does not extend to them. The relevant circular supports that classification, while a certificate of origin under a trade agreement does not control tariff classification under Indian law. On pre-deposit, financial hardship is not established where the importer shows substantial cash and bank balances exceeding the disputed duty exposure, so only partial waiver may be justified and the balance can be stayed subject to compliance. Case-Laws Customs Wed, 01 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243512