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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 alters treatment of electro mechanical domestic appliances, reflecting high-rate schedule placement and amended tariff notes.</h1> Item 8509 is placed in Schedule 4 with a high GST classification and records that descriptive tariff notes that formerly defined the category as electro-mechanical domestic appliances with self-contained electric motors (excluding vacuum cleaners of heading 8508 and earlier excluding stone wet grinders) have been omitted or amended by later notifications, thereby changing the descriptive scope associated with the tariff entry.

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