https://www.taxtmi.com/caselaws?id=93503 Shallow pans (Ghamala/Tasla) were treated as implements used in agriculture, horticulture or forestry and classified under Heading 82.01 of the Central Excise Tariff Act, 1985. The classification was supported by the nature of the goods and the HSN Explanatory Notes, which were read as covering such articles. Heading 73.26 was held inapplicable because it covered other forged or stamped iron and steel articles not further worked, a description that did not fit the goods. On that basis, eligibility under Notification No. 111/88 dated 1-3-1988 was retained and the Revenue's challenge failed. en-us Mon, 06 Mar 2000 00:00:00 +0530 Fri, 11 Nov 2011 18:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93503 Shallow pans (Ghamala/Tasla) were treated as implements used in agriculture, horticulture or forestry and classified under Heading 82.01 of the Central Excise Tariff Act, 1985. The classification was supported by the nature of the goods and the HSN Explanatory Notes, which were read as covering such articles. Heading 73.26 was held inapplicable because it covered other forged or stamped iron and steel articles not further worked, a description that did not fit the goods. On that basis, eligibility under Notification No. 111/88 dated 1-3-1988 was retained and the Revenue's challenge failed. Case-Laws Central Excise Mon, 06 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93503