2018 (2) TMI 240

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....from China. As the Bill of Entry was facilitated through RMS scheme, the goods were assessed as per the declared classification under CTH/CETH 84186920. On a perusal of the import documents presented for clearance, the Docks officers raised doubt regarding content of ODS substances and returned the Bill of Entry to the appraising group for necessary action. The appellants submitted product catalogue and requested permission to bond the goods under Section 49 which was allowed. The appellant vide letter dated 2.2.2009 requested to issue a speaking order so as to file an appeal without clearing the goods. On a perusal of the catalogue, the original authority observed that the said model has a hot and cold water dispenser with an inbuilt mini-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... on these documentary evidences, it is clear that the goods are Water Dispenser Refrigerator, though there are water dispensers without refrigerator. Therefore, it is a refrigerator with a water dispenser. Hence, the lower appellate authority holding that refrigerator is only an additional feature is not correct. ii) The refrigerating unit has the necessary functions of a refrigerator with provision for storage of goods as seen from the Catalogue and hence would attract RSP based assessment as provided in Notification No.14/2008 dated 01.03.2008. The lower appellate authority holding that the impugned goods are not normal refrigerators, as the temperature cannot be controlled and the goods are not having freezing cabinet, is incorrect. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e; that catalogue describes the said model as hot and cold water dispenser with an inbuilt mini refrigerator of 20 litres capacity with R-134A refrigerant for preserving/refrigerating food products. On these grounds, the original authority concluded that the item is basically a refrigerating unit which is also used to cool and dispense stored water and hence is appropriately classifiable as other refrigerating or freezing equipment. The original authority has also concluded that as long as the model contains a refrigerator, there will be requirement of MRP based assessment under Central Excise Notification No.14/2008-CE(NT) dated 01.03.2008, Sl.No.69. 5.2 In the Order-in-Appeal, the lower appellate authority delved deep into the meaning ....