https://www.taxtmi.com/caselaws?id=96253 Shallow pans (ghamala/tasla) used in agriculture, horticulture and forestry were held classifiable under Heading 82.01, as that heading covers not only hand tools but also other tools of a kind used in those activities. The classification was supported by the HSN Explanatory Notes, and Heading 73.26 was found inapplicable because it applies to other forged or stamped iron and steel articles not further worked. On that basis, the goods remained eligible for Notification No. 111/88, and the Revenue's challenge failed. en-us Mon, 06 Mar 2000 00:00:00 +0530 Tue, 20 Dec 2011 13:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96253 Shallow pans (ghamala/tasla) used in agriculture, horticulture and forestry were held classifiable under Heading 82.01, as that heading covers not only hand tools but also other tools of a kind used in those activities. The classification was supported by the HSN Explanatory Notes, and Heading 73.26 was found inapplicable because it applies to other forged or stamped iron and steel articles not further worked. On that basis, the goods remained eligible for Notification No. 111/88, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 06 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96253