https://www.taxtmi.com/caselaws?id=86447 Tools qualify as agricultural implements only when they are of a kind used in agriculture, horticulture or forestry. On that basis, hammers were treated as general-purpose articles and not covered by the agricultural-implement exemption; the residuary classification applied to them. By contrast, pick axes, powrahs, hocs, mammuties, shovel spades, crowbars and beaters were covered by the relevant agricultural-implement description, with the spade issue already decided in the assessee's favour and the other items following the Tribunal's earlier view in the assessee's own case. en-us Mon, 31 Mar 1997 00:00:00 +0530 Wed, 24 Aug 2011 18:06:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86447 Tools qualify as agricultural implements only when they are of a kind used in agriculture, horticulture or forestry. On that basis, hammers were treated as general-purpose articles and not covered by the agricultural-implement exemption; the residuary classification applied to them. By contrast, pick axes, powrahs, hocs, mammuties, shovel spades, crowbars and beaters were covered by the relevant agricultural-implement description, with the spade issue already decided in the assessee's favour and the other items following the Tribunal's earlier view in the assessee's own case. Case-Laws Central Excise Mon, 31 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86447