https://www.taxtmi.com/caselaws?id=770711 Blades cleared as spare parts for chaff cutter machines were held classifiable under heading 8208 40 00 as knives and cutting blades for agricultural, horticultural or forestry machines. The tariff description, Section and Chapter Notes, and HSN Explanatory Notes controlled the classification, and the specific coverage of blades for straw cutters in Heading 82.08 prevailed. Chapter XVI could not apply because it excludes articles covered by Chapter 82, and the exclusionary notes to Heading 84.36 also supported that result. The goods were therefore liable to GST at 18% under heading 8208 40 00, not under heading 8436 10 00. 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=770711 Blades cleared as spare parts for chaff cutter machines were held classifiable under heading 8208 40 00 as knives and cutting blades for agricultural, horticultural or forestry machines. The tariff description, Section and Chapter Notes, and HSN Explanatory Notes controlled the classification, and the specific coverage of blades for straw cutters in Heading 82.08 prevailed. Chapter XVI could not apply because it excludes articles covered by Chapter 82, and the exclusionary notes to Heading 84.36 also supported that result. The goods were therefore liable to GST at 18% under heading 8208 40 00, not under heading 8436 10 00. Case-Laws GST Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770711