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of CESTAT allowed appeal regarding classification of Paddle Wheel Aerators used in aquaculture. Initially dismissed by Comm. (Appeals) due to 87-day delay, medical certificate justified late filing. On merits, Tribunal determined that Paddle Wheel Aerators, being agricultural machinery used in fish/shrimp farming, are correctly classifiable under CTH 84368090 (agricultural machinery) rather than CTH 8479. Decision aligned with previous CESTAT ruling which established that paddle wheel aerators used in fisheries/aquaculture fall under heading 8436. Appeal succeeded on both procedural grounds and substantive classification issue.
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