Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise & Customs
159-A, North Block,
New Delhi-110 001.
29th December, 2008.
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).
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.
Your attention is invited to
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.)
2. 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.
3. 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.
4. 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.
these goods are not covered under
Sl.No.50 of the notification
No.85/2004-Customs dated 31.8.2004.
5. 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
6. Difficulties, if any, faced in the implementation of
these instructions, may be immediately brought to the notice of the Board.