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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Poultry Equipment Without Mechanical Functions Ineligible for Tax Exemption, Says Central Board of Excise & Customs.</h1> Poultry equipment lacking mechanical functions is not eligible for exemption under Notification No. 111/88-C.E., dated 1-3-1988, according to the Central Board of Excise & Customs. Only poultry keeping machinery, classified under sub-heading 8436, qualifies for this exemption. Examples such as chick feeders, waterers, and cages, which do not perform mechanical functions, should be classified based on their material composition and are not entitled to the exemption. Relevant authorities and trade entities are advised to align their assessments and classifications with this directive, and pending assessments should be finalized accordingly.
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