2018 (6) TMI 465

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....gent Refills". 2. The applicant submitted Statement containing the applicant's interpretation of law &relevant facts and requested for advance ruling on classification of "Agricultural Soil testing Minilab and its Reagent Refills". They have submitted a copy of Challan evidencing payment of application fee of Rs. 5,000/- 3. A personal hearing was held in this case and Mr. J.V. Rao, Advocate & Authorized Representative of M/s. Nagarjuna Agro Chemicals Private Limited, Hyderabad appeared for personal hearing on 27-04-2018 and explained the case, as under :- * ICAR - Indian Institute of Soil Science, Bhopal, a Research Institute under the Natural Resources Management (NRM) Division of Indian Council of Agricultural Research (ICAR), has....

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....ny Soil testing program and it measures overall soil fertility and is a good index of soil nitrogen availability etc., The refilling Reagent contains "Soil Testing Chemical" for conducting soil tests. * It is also evident the "Mridaparikshak Soil Testing Mini Lab" also runs on the principles of Electronics. 4. The applicant submitted that Agricultural soil testing minilab and its Reagent refills are classifiable under exempted goods falling under Tariff heading 8201 as notified vide Notification No.2/20172017 - Central Tax (Rate), dt.28-06-2017 issued by Central Board of Excise and Customs and G.O.Ms No. 110, Revenue (CT-II) Department, Dt. 29-06-2017, issued by Government of Telangana. 5. They further submitted that "the Agricultural s....

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....6-2017, tariff heading, sub-heading, heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 and the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall be applied for the interpretation and classification of goods. 8. Accordingly, the chapter notes for Chapter 82 has been examined as the applicant is contending that their goods are classifiable under chapter 8201. The chapter notes for chapter 82 are as follows:- (i) Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or ped....

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.... 11. On examination of the product brochure submitted by the applicant and the functions performed by the minilab in the process of soil testing, reveals that the "Soil Testing minilab" is basically an instrument/apparatus for physical or chemical analysis of the soil and for determining various parameters viz., soil pH, EC, Organic Carbon, available nitrogen, phosphorus, potassium, Sulphur and micronutrients like Zinc, boron and iron. 12. The Instruments and Apparatus for physical or chemical analysis are classifiable under GST Tariff heading 9027. As per the explanatory notes to HSN for chapter subheading 90.27, "Wet-chemical analyzers" for determination of inorganic or organic components of liquids, e.g., traces of metals, phosphates, n....