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2021 (8) TMI 782 - AAR - GSTClassification of goods - Agricultural manually hand operated Seed dressing, Coating and Treating drum - classified under HSN 8201 or under HS code 84371000? - HELD THAT:- As per HSN Notes [Page No. XVI-8436-1], the other agricultural machinery includes seed dusting machines usually consisting of one or more hoppers feeding a revolving drum in which the seeds are coated with insecticidal or fungicidal powders. It is found that this Chapter Heading is more appropriate for classifying the subject goods as the function of subject goods is also similar wherein the said agricultural machinery has a drum in which seeds are coated and treated with chemicals before sowing. The said Chapter heading makes no different treatment between manual and power driven machines. On examination of HSN 8436, the subheading 843680 covers: ‘other machinery’ and tariff item 84368090 covers ‘other’. The description of subject goods fit into this Chapter Heading 8436, precisely subheading 843680 and further precisely at Tariff item 84368090. There are no reason to examine HSN 8437 which covers MACHINES FOR CLEANING, SORTING OR GRADING SEED, GRAIN OR DRIED LEGUMINOUS VEGETABLES; MACHINERY USED IN THE MILLING INDUSTRY OR FOR THE WORKING OF CEREALS OR DRIED LEGUMINOUS VEGETABLES, OTHER THAN FARM-TYPE MACHINERY - this HSN for subject goods is dismissed. Thus, the subject HSN is reflected at entry 199 to Schedule II to the Notification No. 01/2017-CT [R] dated 28-6-17 - “Seed dressing, coating and treating drum” machine is classified at HSN 84368090 tariff item and liable to GST at 12%.
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