https://www.taxtmi.com/caselaws?id=408490 Machines used in a raisin processing line for cleaning, sorting, grading, drying and packing were classified under HSN 8433 because that heading specifically covers machinery for cleaning, sorting or grading fruit and other agricultural produce; HSN 8437 was excluded as inapplicable to raisins, so the applicable GST rate was 6%. The automatic weighing machine was classified under HSN 8423 as weighing machinery and placed under the notification entry attracting 9% tax. The text states the governing principle that a specific tariff heading prevails over a more general competing heading for classification and rate purposes. en-us Mon, 07 Jun 2021 00:00:00 +0530 Tue, 25 Mar 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408490 Machines used in a raisin processing line for cleaning, sorting, grading, drying and packing were classified under HSN 8433 because that heading specifically covers machinery for cleaning, sorting or grading fruit and other agricultural produce; HSN 8437 was excluded as inapplicable to raisins, so the applicable GST rate was 6%. The automatic weighing machine was classified under HSN 8423 as weighing machinery and placed under the notification entry attracting 9% tax. The text states the governing principle that a specific tariff heading prevails over a more general competing heading for classification and rate purposes. Case-Laws GST Mon, 07 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408490