https://www.taxtmi.com/caselaws?id=770712 Blades cleared as spare parts for chaff cutter machines were held classifiable under Heading 8208 40 00 as knives and cutting blades for agricultural machinery, not under Heading 8436 10 00 or 8436 80 90 as parts of machinery for preparing animal feeding stuffs. The classification was determined by the wording of the headings, the relevant section and chapter notes, and the explanatory notes, which specifically include blades for straw cutters under Heading 8208 and exclude such cutting blades from Heading 8436. As Chapter 82 articles are excluded from Section XVI, the general interpretive rules could not override the specific heading. GST therefore applies 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=770712 Blades cleared as spare parts for chaff cutter machines were held classifiable under Heading 8208 40 00 as knives and cutting blades for agricultural machinery, not under Heading 8436 10 00 or 8436 80 90 as parts of machinery for preparing animal feeding stuffs. The classification was determined by the wording of the headings, the relevant section and chapter notes, and the explanatory notes, which specifically include blades for straw cutters under Heading 8208 and exclude such cutting blades from Heading 8436. As Chapter 82 articles are excluded from Section XVI, the general interpretive rules could not override the specific heading. GST therefore applies at 18%. Case-Laws GST Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770712