Specific tariff classification for chaff cutter blades places them under Heading 8208, with GST applied accordingly.

Cutting blades cleared as spare parts for agricultural chaff cutter machines were classified under Heading 8208 40 00 rather than Heading 8436 10 00. The ruling applied the tariff text, Section XVI Note 1(k), and HSN Explanatory Notes, which specifically include blades and knives for straw cutters under Heading 8208 and exclude such cutting blades from Heading 8436. Because Heading 8208 is the more specific classification for knives and cutting blades used in agricultural machines, it was held to govern. The blades were accordingly liable to GST at 18%.

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Issues: Whether blades cleared as spare parts for chaff cutter machines are classifiable under Heading 8208 40 00 or under Heading 8436 10 00.

Analysis: The goods were found to be cutting blades used in agricultural chaff cutters. Heading 8208 specifically covers knives and cutting blades for agricultural, horticultural or forestry machines, while Section XVI Note 1(k) excludes articles of Chapter 82 from that section. The HSN Explanatory Notes also include blades and knives for straw cutters under Heading 8208 and exclude cutting blades and knives for straw cutters from Heading 8436. Applying the tariff text, the section notes, and the HSN guidance, the more specific classification was held to govern.

Conclusion: The blades are classifiable under Heading 8208 40 00 and are liable to GST at 18%, not under Heading 8436 10 00.

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