Case Laws

2001(04)LCX0040: Sharpmax Engineers: Kitchen knives are classifiable under sub-heading 8211 00.

1997(12)LCX0138: Automotive Axles Ltd: Gear cutting tools are classifiable under sub-heading 8208 10.

1997(12)LCX0021: Hindustan National Glass & Indus. Ltd: Shear Blades are classifiable under  sub-heading 8208 90.

1997(10)LCX0145: Paharia Marbles Ltd.: Marble cutting use plates, machine is classifiable under heading 8206.

1997(09)LCX0005: Addison & Co.Ltd : Diamonds Rollers are classifiable under heading 8207.

1996(11)LCX0134: Muddeereswara Overseas Traders Pvt Ltd: Blades of saw steel shear blades are classifiable under sub-heading 8202 99.

1996(05)LCX0113: New Tec Tool Manufacturers Co.: Circulars Saw used as cutting appliance is classifiable under sub-heading 8202 20.

1994(08)LCX0031: Bajaj Auto Ltd: Dies for scooter parts are classifiable under heading 8205.

1994(02)LCX0090: Gujrat  Steel Tubes Industries: Circulars Saw Blades (Friction Type) do not cease to be ‘ tools’ classifiable under chapter 82.

1991(04)LCX0050: New Haven Steel Ball Corpn. Ltd.: Flashing plates are classifiable under heading 8205 .

1990(05)LCX0079: Granite (India): Gang Saw Blades are classifiable as Hand Tools under heading 8201/04.

Advance Rulings

2018(07)LCX0089(AAR): Meera Metals: Chilly Cutter made of Stainless Steel, is classifiable under Heading 8210 00 00 and not under Heading 7323.

2019(09)LCX0195(AAR): S.R.K. Ladders: Agriculture Tree Climbing Apparatus-Unipole Manually operated Aluminum ladder is classifiable under 8201 exempted vide Entry 137 of N/N 12/2017 CT(R)

2020(05)LCX0079(AAR): Zodiac Plastics: Plastic latex collection cup is an agricultural implement exclusively used for rubber tapping classifiable under 8201 90 00 “other hand tools of the kind used in agriculture, horticulture or forest” exempted vide sl. no. 137 of N/N 02/2017-CT(R)

2020(05)LCX0083(AAR): Pala Marketing Co-Operative Society Ltd.: Plastic latex collection cup is an agricultural implement exclusively used for rubber tapping classifiable under 8201 90 00 “other hand tools of the kind used in agriculture, horticulture or forest” exempted vide sl. no. 137 of N/N 02/2017-CT(R)

2020(05)LCX0084(AAR): Sun Polymers: Spout, Cup Holders and Collection Cups are agricultural implements used for rubber tapping classifiable under 8201 90 00 “other hand tools of the kind used in agriculture, horticulture or forest” exempted vide sl. no. 137 of N/N 02/2017-CT(R)