https://www.taxtmi.com/caselaws?id=765314 Paddle wheel aerators used in aqua farming were held to fall under the specific tariff entry for agricultural machinery in Chapter Heading 8436, rather than the residual heading 8479. The classification turned on the nature and use of the goods in fisheries and aqua culture, and the specific description prevailed over the residuary entry. The prior co-ordinate Bench decision on the same product had already adopted this view and had attained finality, reinforcing the classification. The assessee's classification was therefore upheld and the appeal was allowed with consequential relief. en-us Tue, 07 Jan 2025 00:00:00 +0530 Thu, 30 Jan 2025 08:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765314 Paddle wheel aerators used in aqua farming were held to fall under the specific tariff entry for agricultural machinery in Chapter Heading 8436, rather than the residual heading 8479. The classification turned on the nature and use of the goods in fisheries and aqua culture, and the specific description prevailed over the residuary entry. The prior co-ordinate Bench decision on the same product had already adopted this view and had attained finality, reinforcing the classification. The assessee's classification was therefore upheld and the appeal was allowed with consequential relief. Case-Laws Customs Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765314