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2015 (12) TMI 998 - AT - CustomsClassification of goods - whether the paddle wheel aerators and its parts imported and cleared are classifiable under Chapter 8436 as other agricultural, horticultural machines or under Chapter 8479 as machines having individual functions not elsewhere specified as held by the department - Held that:- Appellant had imported paddle wheel aerators under Bills of Entry mentioned above and classified under chapter 87368090. It is not disputed that the paddle wheel aerators are used in aquaculture and its activities are part of aquaculture. Aquaculture is also known as aqua farming, ie., farming of aquatic organisms such as fish, crustaceans, molluses and aquatic plants - paddle wheel aerators are used for fisheries/aqua culture and are classifiable under chapter heading 8436 of the CTH. Accordingly, the impugned order is set aside - Decided in favour of assessee.
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