https://www.taxtmi.com/caselaws?id=77216 Hand tools and agricultural implements such as hoes, axes, sickles and chaff-cutter parts were treated as classifiable under sub-heading 8201.00, because they were not mechanical appliances under sub-heading 8424. The note also records that duty for the period before the show cause notice was payable where goods had been cleared at nil duty on an incorrect classification. It further states that SSI exemption under Notification No. 38/97 dated 27-6-1997 was available, as the departmental notice itself acknowledged that entitlement. 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 Hand tools and agricultural implements such as hoes, axes, sickles and chaff-cutter parts were treated as classifiable under sub-heading 8201.00, because they were not mechanical appliances under sub-heading 8424. The note also records that duty for the period before the show cause notice was payable where goods had been cleared at nil duty on an incorrect classification. It further states that SSI exemption under Notification No. 38/97 dated 27-6-1997 was available, as the departmental notice itself acknowledged that entitlement. Case-Laws Central Excise Thu, 15 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77216