https://www.taxtmi.com/caselaws?id=86905 Notification No. 64/86-C.E. granted exemption only to agricultural implements and their parts for the relevant period. A complete sprinkler irrigation system, consisting of multiple components and capable of use in parks, gardens, lawns and fields, was not treated as an agricultural implement within that narrower pre-1-3-1988 exemption. The later notification extending relief to mechanical appliances used in agriculture or horticulture from 1-3-1988 supported the view that such machinery was not covered earlier. On this analysis, the sprinkler system fell outside the exemption under the earlier notification. en-us Tue, 15 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 12:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86905 Notification No. 64/86-C.E. granted exemption only to agricultural implements and their parts for the relevant period. A complete sprinkler irrigation system, consisting of multiple components and capable of use in parks, gardens, lawns and fields, was not treated as an agricultural implement within that narrower pre-1-3-1988 exemption. The later notification extending relief to mechanical appliances used in agriculture or horticulture from 1-3-1988 supported the view that such machinery was not covered earlier. On this analysis, the sprinkler system fell outside the exemption under the earlier notification. Case-Laws Central Excise Tue, 15 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86905