https://www.taxtmi.com/caselaws?id=787104 Paddle wheel aerators used exclusively in aquaculture were held not to fall within HSN 8436 for agricultural machinery because the tariff term "agriculture" was construed in its ordinary, confined sense and limited to the listed activities. Broader policy definitions of "farmer" and "agricultural produce" in another notification were found irrelevant to tariff classification. Aquaculture was treated as distinct from agriculture, and the specific-versus-residual principle was applied: since no specific entry covered the product, classification moved to HSN 8479 as a residual heading, attracting GST at the rate applicable to that entry. en-us Thu, 19 Feb 2026 00:00:00 +0530 Thu, 26 Feb 2026 07:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787104 Paddle wheel aerators used exclusively in aquaculture were held not to fall within HSN 8436 for agricultural machinery because the tariff term "agriculture" was construed in its ordinary, confined sense and limited to the listed activities. Broader policy definitions of "farmer" and "agricultural produce" in another notification were found irrelevant to tariff classification. Aquaculture was treated as distinct from agriculture, and the specific-versus-residual principle was applied: since no specific entry covered the product, classification moved to HSN 8479 as a residual heading, attracting GST at the rate applicable to that entry. Case-Laws GST Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787104