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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.
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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