https://www.taxtmi.com/caselaws?id=443463 Poultry-keeping equipment made of plastic may still fall under Heading 8436 where its essential function is use in poultry farming. Applying the tariff scheme and HSN Explanatory Notes, chick drinkers and auto feeders operating on air-lock and gravity mechanisms were treated as poultry-keeping machinery rather than plastic articles, and a plastic poultry cage was also classified as poultry-keeping equipment because it was designed exclusively for poultry use. On that classification, the duty demand, interest and penalties could not survive, as the goods attracted nil duty under the accepted heading. en-us Wed, 21 Jun 2023 00:00:00 +0530 Thu, 21 Sep 2023 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443463 Poultry-keeping equipment made of plastic may still fall under Heading 8436 where its essential function is use in poultry farming. Applying the tariff scheme and HSN Explanatory Notes, chick drinkers and auto feeders operating on air-lock and gravity mechanisms were treated as poultry-keeping machinery rather than plastic articles, and a plastic poultry cage was also classified as poultry-keeping equipment because it was designed exclusively for poultry use. On that classification, the duty demand, interest and penalties could not survive, as the goods attracted nil duty under the accepted heading. Case-Laws Central Excise Wed, 21 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443463