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'Combined Refrigerator Freezer' is classified under heading No. 8418 10 90

September 5, 2019[2019] 108 taxmann.com 217 (Mumbai - CESTAT)
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GST/EXCISE/ST/VAT: Where assessee imported 'combined refrigerator freezer' and claimed same as 'refrigerator' and declared classification on basis of code in certificate of origin under Heading No. 8418 21 00, rate of duty should be determined in accordance with Customs Tariff Act and a code in a certificate could not be sole basis for such determination and imported product was classifiable under Heading No. 8418 10 90

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