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2022 (3) TMI 486 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRAClassification of services - product poultry crate - goods falling under chapter 84 or chapter 39 or some other classification - appropriate classification of poultry crates - rate of tax under Central, and State Tax - HELD THAT:- Poultry keeping machineries are very important requirement in poultry set up. Poultry keeping machineries includes feeding, drinking, monitoring systems which are installed in order to improve productivity and create an ideal environment for the poultry. Thus poultry machinery includes items like ventilation equipment, nest laying equipment, egg washers, heat managing systems like use of heat bulbs, and other equipment. The said equipments are a necessity in a poultry set up and are covered under Chapter 8436 - the applicant has not brought out anything on record to even remotely suggest that the impugned goods can be considered as a machinery. The applicant's submission that the crates can be considered as a poultry keeping machinery because they are made from hygienic food grade HDPE material, are rust free and safe for usage and have smoother inner surface, scientific design which makes the crate, Injury-free and are washable - the Content of the applicant that the impugned goods are poultry keeping machinery/equipment to be a covered under Chapter 8436 of the Tariff cannot be agreed upon. Whether the impugned products are classifiable under Chapter 3923 of the Tariff? - HELD THAT:- The impugned product i.e. poultry crate is an article of plastic. It is used for the conveyance of poultry and from a reading of para 5.5.2 above it is clear that the said product is clearly covered under sub heading 392310 of the Tariff. However it is seen that the subject product does not fall under the T.I. 39231010; 39231020; 39231030; and 39231040. Thus, the impugned product will be covered under the residual T.I. i.e. 39231090 of the Tariff - the impugned product is correctly covered under T.I. 39231090 and not at all covered under T.I. 84362900. The applicant has contended that, as per section 3(c) of general rules for the interpretation of the harmonized system (HSN) If an item is prima facie classifiable under two or more headings, the same shall be classified under the heading which occurs last in numerical order and when two views are possible, the one favorable to the assessee has to be adopted. In the subject case the impugned product i.e. poultry crate is seen to be classifiable exclusively under Chapter 39231090 and therefore the question of taking into account, the general rules for the interpretation of the harmonized system (HSN), does not arise at all - the impugned product is classifiable under Chapter 39231090.
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