2014 (5) TMI 674

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....STB)<br>Customs<br>Shri P.R. Chandrasekharan, Member (T) and Anil Choudhary, Member (J) Shri Prakash Shah, Advocate, for the Appellant. Shri M.S. Reddy, Assistant Commissioner (AR), for the Respondent. ORDER There are 129 appeals and in all these appeals, a common issue is involved and, therefore, they are taken up together for consideration and disposal. 2.&emsp;The appellant, M/s.....

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....goods under importation are classifiable under CTH 8418 10 90 and consequently the appellant is not eligible for the benefit of Notification No. 85/2004. Accordingly the appeals filed by the appellant were dismissed. 4.&emsp;In the present case also the facts are identical and, therefore, following the decision in appellant's own case, cited supra, the appeals are liable to be dismissed. 5.&....

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....ully gone through the facts of the case on record and the submissions made at the time of personal hearing. It is noticed that Combined Refrigerator freezer with separate external doors are specifically mentioned in the tariff and are exclusively classifiable under 8418 10 90 and question of application of Rule 3(c) will arise only when goods are classified under 2 or more headings. I find that in....