https://www.taxtmi.com/caselaws?id=770713 Cutting blades cleared as spare parts for agricultural chaff cutter machines were classified under Heading 8208 40 00 rather than Heading 8436 10 00. The ruling applied the tariff text, Section XVI Note 1(k), and HSN Explanatory Notes, which specifically include blades and knives for straw cutters under Heading 8208 and exclude such cutting blades from Heading 8436. Because Heading 8208 is the more specific classification for knives and cutting blades used in agricultural machines, it was held to govern. The blades were accordingly liable to GST at 18%. en-us Wed, 23 Apr 2025 00:00:00 +0530 Mon, 09 Jun 2025 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770713 Cutting blades cleared as spare parts for agricultural chaff cutter machines were classified under Heading 8208 40 00 rather than Heading 8436 10 00. The ruling applied the tariff text, Section XVI Note 1(k), and HSN Explanatory Notes, which specifically include blades and knives for straw cutters under Heading 8208 and exclude such cutting blades from Heading 8436. Because Heading 8208 is the more specific classification for knives and cutting blades used in agricultural machines, it was held to govern. The blades were accordingly liable to GST at 18%. Case-Laws GST Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770713