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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST classification clarifies tariff treatment for certain lifting and handling machinery, with a prior entry omitted by notification.</h1> Goods classifiable under Tariff Heading 8428 are placed within Schedule 4 and attract the Schedule 4 GST rate; the prior explanatory entry referring to 'other lifting, handling, loading or unloading machinery' (examples: lifts, escalators, conveyors, teleferics) was omitted by subsequent notification, thereby removing that explicit reference and changing the tariff text relevant to classification of such machinery.

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