https://www.taxtmi.com/caselaws?id=77216 Agricultural hand tools and implements, including hoes, axes, sickles and chaff-cutter parts, fall under the tariff entry for such tools rather than the entry for mechanical appliances. The contrary classification was set aside because the goods did not meet the description of mechanical appliances. Duty was payable for clearances preceding the show-cause notice where goods had been cleared at nil duty under an incorrect classification. SSI exemption remained available because entitlement under the relevant notification was acknowledged in the departmental notice. The appeal therefore succeeded on classification and duty liability, without disturbing the SSI exemption benefit. en-us Thu, 15 Apr 2010 00:00:00 +0530 Tue, 31 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77216 Agricultural hand tools and implements, including hoes, axes, sickles and chaff-cutter parts, fall under the tariff entry for such tools rather than the entry for mechanical appliances. The contrary classification was set aside because the goods did not meet the description of mechanical appliances. Duty was payable for clearances preceding the show-cause notice where goods had been cleared at nil duty under an incorrect classification. SSI exemption remained available because entitlement under the relevant notification was acknowledged in the departmental notice. The appeal therefore succeeded on classification and duty liability, without disturbing the SSI exemption benefit. Case-Laws Central Excise Thu, 15 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77216