Agricultural implement classification turns on actual use; general-purpose hammers fall outside the exemption.

Tools qualify as agricultural implements only when they are of a kind used in agriculture, horticulture or forestry. On that basis, hammers were treated as general-purpose articles and not covered by the agricultural-implement exemption; the residuary classification applied to them. By contrast, pick axes, powrahs, hocs, mammuties, shovel spades, crowbars and beaters were covered by the relevant agricultural-implement description, with the spade issue already decided in the assessee's favour and the other items following the Tribunal's earlier view in the assessee's own case.

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Issues: (i) Whether hammers were classifiable as agricultural implements under the relevant tariff entry; (ii) Whether the remaining tools and implements, namely pick axes, powrahs, hocs, mammuties, shovel spades, crowbars and beaters, were entitled to classification as agricultural implements.

Issue (i): Whether hammers were classifiable as agricultural implements under the relevant tariff entry.

Analysis: The exemption under Heading 82.08 extended to tools and implements of a kind used in agriculture, horticulture or forestry. Hammers were found to be general purpose articles and not tools of a kind used in agriculture. The claimed classification under sub-heading 8208.10 was therefore not sustainable, and the departmental classification under the residuary sub-heading was accepted.

Conclusion: Against the assessee. Hammers were not classifiable as agricultural implements.

Issue (ii): Whether the remaining tools and implements, namely pick axes, powrahs, hocs, mammuties, shovel spades, crowbars and beaters, were entitled to classification as agricultural implements.

Analysis: The dispute in relation to the spade had already been decided in favour of the assessee, and the remaining items were covered by the Tribunal's earlier decision in the assessee's own case. On that basis, the goods other than hammers fell within the relevant agricultural-implement description.

Conclusion: In favour of the assessee. The remaining items were entitled to the claimed classification.

Final Conclusion: The appeal succeeded only in part, with relief granted for all items except hammers.

Ratio Decidendi: Goods are classifiable as agricultural implements only if they are of a kind used in agriculture, and general purpose tools do not qualify for that exemption.

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