https://www.taxtmi.com/caselaws?id=247747 Imported combined refrigerators/freezers with separate external doors were treated as classifiable under Heading 8418 10 90 rather than Heading 8418 21 00 on the same factual basis as the appellant's earlier case. Because the tariff specifically covered the goods under Heading 8418 10 90, Rule 3(c) was held inapplicable. On that classification, the benefit of Notification No. 85/2004-Cus. was not available. The note also records the principle that an incorrect assessment cannot be continued merely because a similar error may have occurred earlier, and that wrong orders should not be perpetuated. en-us Thu, 20 Dec 2012 00:00:00 +0530 Wed, 21 May 2014 19:44:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247747 Imported combined refrigerators/freezers with separate external doors were treated as classifiable under Heading 8418 10 90 rather than Heading 8418 21 00 on the same factual basis as the appellant's earlier case. Because the tariff specifically covered the goods under Heading 8418 10 90, Rule 3(c) was held inapplicable. On that classification, the benefit of Notification No. 85/2004-Cus. was not available. The note also records the principle that an incorrect assessment cannot be continued merely because a similar error may have occurred earlier, and that wrong orders should not be perpetuated. Case-Laws Customs Thu, 20 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247747