Tariff classification: paddle wheel aerators treated as residual machines, not agricultural machinery, affecting GST treatment.
Case-Laws
GST
Paddle wheel aerators used in aquaculture do not fall within the specific agricultural machinery heading (HSN 8436) because that entry is limited to machineries used in agriculture, horticulture, forestry, poultry and bee keeping; ejusdem generis and noscitur a sociis principles and the popular meaning of “agriculture” were applied, and notificati
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