https://www.taxtmi.com/caselaws?id=370340 Combined refrigerator-freezers fitted with separate external doors were treated as classifiable under CTH 8418 10 90, following earlier Tribunal decisions and CBIC Circular No. 23/2008-Cus, which clarified that such goods fall under sub-heading 8418 10 rather than 8418 21. The circular was used as an interpretative aid, and the exemption under Notification No. 85/2004-Cus was held inapplicable to goods correctly falling under 8418 10. The text states that the prior view had been upheld after the Supreme Court dismissed the appeal, and the denial of exemption was sustained. en-us Thu, 11 Oct 2018 00:00:00 +0530 Fri, 16 Nov 2018 08:02:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370340 Combined refrigerator-freezers fitted with separate external doors were treated as classifiable under CTH 8418 10 90, following earlier Tribunal decisions and CBIC Circular No. 23/2008-Cus, which clarified that such goods fall under sub-heading 8418 10 rather than 8418 21. The circular was used as an interpretative aid, and the exemption under Notification No. 85/2004-Cus was held inapplicable to goods correctly falling under 8418 10. The text states that the prior view had been upheld after the Supreme Court dismissed the appeal, and the denial of exemption was sustained. Case-Laws Customs Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370340