Poultry cage components classification restored as parts of poultry-keeping machinery rather than iron and steel structural goods.

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....Welded mesh top, side, bottom, door and centre components made from galvanised iron wire exclusively for poultry battery cages are discussed as classifiable under CETH 84369100 as parts of poultry-keeping machinery, rather than under CETH 73089090 as iron and steel structures or parts. The material described the components as manufactured to specified designs and identifiable solely for battery cages. It notes that the absence of a mechanical function in the assembled cage did not establish classification as structural goods, and that reliance on the cited Supreme Court order was misplaced because the subsequent appellate decision accepted the machinery-parts classification. The impugned classification was set aside with consequential benefits.....