https://www.taxtmi.com/caselaws?id=470148 Imported irrigation-system decoders fall under Chapter 90 as automatic regulating or controlling instruments and apparatus, rather than under the heading for agricultural and horticultural appliances. Section XVI Note 1(m) excludes articles of Chapter 90 from Section XVI, and no corresponding exclusion removes these goods from Chapter 90. The classification under sub-heading 9032 89 90 therefore prevails over the claimed irrigation-appliance classification under sub-heading 8424 81 00. en-us Tue, 12 Dec 2017 00:00:00 +0530 Fri, 17 Jul 2026 13:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470148 Imported irrigation-system decoders fall under Chapter 90 as automatic regulating or controlling instruments and apparatus, rather than under the heading for agricultural and horticultural appliances. Section XVI Note 1(m) excludes articles of Chapter 90 from Section XVI, and no corresponding exclusion removes these goods from Chapter 90. The classification under sub-heading 9032 89 90 therefore prevails over the claimed irrigation-appliance classification under sub-heading 8424 81 00. Case-Laws Customs Tue, 12 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470148