GST classification: tariff entry for specified goods attracts schedule rate; prior descriptive provision was omitted by notification. Goods under tariff entry 8529 are assigned to Schedule 4 and attract the GST rate for that schedule until 21-09-2025; a former descriptive provision (parts suitable for use with apparatus of headings 8525-8528) was omitted by notification No. 43/2017 effective 15-11-2017, leaving the tariff classification operative without that qualifier.
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Provisions expressly mentioned in the judgment/order text.
GST classification: tariff entry for specified goods attracts schedule rate; prior descriptive provision was omitted by notification.
Goods under tariff entry 8529 are assigned to Schedule 4 and attract the GST rate for that schedule until 21-09-2025; a former descriptive provision (parts suitable for use with apparatus of headings 8525-8528) was omitted by notification No. 43/2017 effective 15-11-2017, leaving the tariff classification operative without that qualifier.
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