https://www.taxtmi.com/caselaws?id=427260 The AAAR Gujarat dismissed an appeal regarding classification of agricultural manually hand operated seed dressing, coating and treating drums. The appellant contended the product should be classified under HSN 8201 or 8437, but the authority held it falls under HSN 8436. The ruling emphasized that HSN 8201 covers hand tools with blades and working surfaces, which the product lacks. HSN 8436 specifically includes seed dusting machines with revolving drums for coating seeds with powders, matching the product's function. Additionally, HSN 8437 excludes farm-type machinery, further supporting classification under 8436. The authority confirmed the product's classification under tariff item 8436 80 90 based on its agricultural use and functional description. en-us Fri, 26 Aug 2022 00:00:00 +0530 Mon, 07 Apr 2025 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427260 The AAAR Gujarat dismissed an appeal regarding classification of agricultural manually hand operated seed dressing, coating and treating drums. The appellant contended the product should be classified under HSN 8201 or 8437, but the authority held it falls under HSN 8436. The ruling emphasized that HSN 8201 covers hand tools with blades and working surfaces, which the product lacks. HSN 8436 specifically includes seed dusting machines with revolving drums for coating seeds with powders, matching the product's function. Additionally, HSN 8437 excludes farm-type machinery, further supporting classification under 8436. The authority confirmed the product's classification under tariff item 8436 80 90 based on its agricultural use and functional description. Case-Laws GST Fri, 26 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427260