https://www.taxtmi.com/highlights?id=85294 CESTAT allowed appeal regarding classification of Paddle Wheel Aerators used in aquaculture. Initially dismissed by Comm. (Appeals) due to 87-day delay, medical certificate justified late filing. On merits, Tribunal determined that Paddle Wheel Aerators, being agricultural machinery used in fish/shrimp farming, are correctly classifiable under CTH 84368090 (agricultural machinery) rather than CTH 8479. Decision aligned with previous CESTAT ruling which established that paddle wheel aerators used in fisheries/aquaculture fall under heading 8436. Appeal succeeded on both procedural grounds and substantive classification issue. en-us Thu, 30 Jan 2025 08:24:30 +0530 Thu, 30 Jan 2025 08:24:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=85294 CESTAT allowed appeal regarding classification of Paddle Wheel Aerators used in aquaculture. Initially dismissed by Comm. (Appeals) due to 87-day delay, medical certificate justified late filing. On merits, Tribunal determined that Paddle Wheel Aerators, being agricultural machinery used in fish/shrimp farming, are correctly classifiable under CTH 84368090 (agricultural machinery) rather than CTH 8479. Decision aligned with previous CESTAT ruling which established that paddle wheel aerators used in fisheries/aquaculture fall under heading 8436. Appeal succeeded on both procedural grounds and substantive classification issue. Highlights Customs Thu, 30 Jan 2025 08:24:30 +0530 https://www.taxtmi.com/highlights?id=85294