Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise & Customs
159-A, North Block,
New Delhi-110 001.
Circular No.23/2008-Customs
29th 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 refrigerator freezer with
separate external doors for the purpose of extending benefit of Notification
No.85/2004-Customs dated 31.8.2004 –– regarding.
Sir / Madam,
Your attention is invited to
Notification No.85/2004-Customs dated 31.8.2004
wherein duty concessions have been extended to certain specified goods when
imported into the country from Thailand subject to the condition that such goods
are of the origin of Thailand in accordance with provisions of Interim Rules of
Origin, published with the
Notification No.101/2004-Customs (N.T.) dated
31.8.2004.
- 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 8418 21 00 under Sl.No.50 of
the notification No.85/2004-Customs is also being extended to such imports from
Thailand under bilateral trade agreement. Certain other Customs field formations
have also raised doubts about this classification and sought a clarification
from the Board.
- The matter has been examined by the Board. For the purpose of classification
of ‘Combined refrigerator freezer with separate external doors’, it is stated
that sub-heading 841810 covers refrigerators which are combined with freezers
and have separate doors, whereas, sub-heading 841821 covers only refrigerators
without separate freezers and separate doors. Further, sub-heading 8418 30
covers only “freezers”. Therefore, a ‘Combined refrigerator 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.
- In view of the above, I am directed to clarify that the classification of
‘Combined refrigerator freezer with separate external doors’ would be under sub-
heading 8418 10 and not under 8418 21, as was being followed by certain Customs
field formations. Accordingly, these goods are not covered under Sl.No.50 of the
notification No.85/2004-Customs dated 31.8.2004.
- Necessary action for review of classification and applicability of
notification benefit in respect of past clearances may be initiated so that
differential duty, if any, could be recovered for the past period.
- Difficulties, if any, faced in the implementation of these instructions, may
be immediately brought to the notice of the Board.
Yours faithfully,
(M.M. Parthiban)
Director (Customs)
F.No.528/27/2008-Cus.(TU)