Indian Kanoon - Search engine for Indian Law

facts are that the appellant had imported frost-free refrigerators, consisting of freezer portion and refrigerator portion having separate external doors for the two portions ... Customs Tariff in respect of the impugned goods is "Combined refrigerator-freezers, fitted with separate external doors" which is classifiable under

said two contending entries, the same are reproduced below:- 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than ... conditioning machines of heading 8415 8418 10 - Combined refrigerator freezers, fitted with separate external doors : ........... ................................................. - Regrigerators, household type : .............. ......................................... 8418 30 - Freezers of the chest type

manufacture chicken/ meat patty. The only equipments they have are deep freezers to store and food warmer to warm the products for service to consumers