ground that the goods under importation were combined refrigerators-freezers, fitted with separate external doors and therefore, not eligible for the aforesaid exemption. The appellant ... decision is whether the goods under importation are combined refrigerators-freezers classifiable under CTH 84181090 as held by the department or refrigerators, household type classifiable
independent witnesses. It was found that the goods
were the freezers, however, were declared as display cabinets in
the Bill of Entry; though the quantity ... display cabinets
in Bill of Entry was same as three number of freezers found in the
consignment. On being enquired, Shri Naveen Arora vide
Bangalore vs M/S. Sri Siddhi Freezers & Exporters ... on 18 October, 2010
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT BANGALORE ... Departmental authorities?
Yes
CC, Bangalore
..Appellant(s)
Vs.
M/s. Sri Siddhi Freezers & Exporters Pvt. Ltd.
Respondent(s)
Appearance
Mr. K.S. Chandrasekhar
confiscated seized 60 air conditioners, 4 fans and 4 deep freezers with an redemption fine of Rs.1 lakh and on payment of central excise ... four fan motors and four deep freezers were found in the factory. Inasmuch as the officers entertained a view that such 36 numbers
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
correct. The heading 8418 of the CETA applies to refrigerators, freezers
and other refrigerating or freezing equipment whereas the tariff item 8419
of the CETA ... under chapter heading 8418.10 and
the description of such heading is ―Refrigerators, freezers and other
refrigerating or freezing equipment‖. The Bulk Milk Coolers thus qualify
preserve without decaying, the same is frozen by keeping it in freezers for about 2 days. The item is kept in shops also, in freezers ... quickly and thus deteriorate in quality and hence it is kept in freezers and transported in insulated boxes in the forms in which the goods
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
case are that the appellants herein imported one in line IQF Freezer Gyro Compact vide bill of entry dated 17.06.1993 through Tuticorin Port on payment
