Clarification on classification of combined refrigerator freezer with separate external doors for the purpose of extending benefit of Notification No.85/2004-Customs dated 31.8.2004

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....Central Board of Excise & Customs 29^th December, 2008. To All Chief Commissioners of Customs / Customs (Prev.). All Chief Commissioners of Customs & Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs & Central Excise. The Principal Chief Controller of Accounts (C&CE). Subject:  Clarification on classification of combined refri....

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....nbsp;      In this regard, on an enquiry from the Board, some of the Customs field formations have reported that the 'combined refrigerator freezer fitted with separate external doors' are being classified under the Tariff Item 8418 21 00 on the premise that these goods are household type refrigerators.  Accordingly, duty concession applicable on goods of Tariff Item ....

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....efrigerator freezer with separate external doors' merits classification under sub heading 841810.  This view is also supported by HS classification.  Further, 'Combined refrigerator freezer with separate external doors of household type' is appropriately classifiable under tariff item 8418 10 90, as the other tariff entry at 8418 10 10 covers such refrigerators of commercial type only.&n....