https://www.taxtmi.com/caselaws?id=369082 Plastic agricultural seedling trays made wholly of polypropylene were not agricultural implements under Chapter 82 because that chapter covers base-metal tools and implements with a working part of base metal or similar material. Applying the General Rules for Interpretation and the relevant tariff notes, the trays were treated as articles of plastics under Chapter 39, with heading 3926 covering other plastic articles not elsewhere specified. The trays were therefore classified under CTH 39269099 and subjected to GST under the applicable Schedule III entry. en-us Thu, 27 Sep 2018 00:00:00 +0530 Mon, 03 Mar 2025 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369082 Plastic agricultural seedling trays made wholly of polypropylene were not agricultural implements under Chapter 82 because that chapter covers base-metal tools and implements with a working part of base metal or similar material. Applying the General Rules for Interpretation and the relevant tariff notes, the trays were treated as articles of plastics under Chapter 39, with heading 3926 covering other plastic articles not elsewhere specified. The trays were therefore classified under CTH 39269099 and subjected to GST under the applicable Schedule III entry. Case-Laws GST Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369082