Ghamellas and Taslas are correctly classified under HSN 7323 as taxable household articles rather than exempt agricultural tools under HSN 8201.
Ghamellas and Taslas are correctly classified under HSN 7323 as taxable household articles rather than exempt agricultural tools under HSN 8201. Issue Whether “Ghamella/Tasla” manufactured by the appellant qualifies as an exempt agricultural hand tool under HSN 8201 9000 or as a taxable household/utility article of iron or steel under HSN 7323 94 10. Whether… Read More »