TMI Blog2018 (6) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... inilab" is todetermine all the important soil parameters i.e., soil pH, EC, Organic Carbon, available nitrogen, phosphorus, potassium, Sulphur and micronutrients like Zinc, boron and iron and hence cannot be classified as a hand tool along with the items of description given under Tariff heading 8201 such as Agricultural implements manually operated or animal driven - "Soil Testing minilab" is basically an instrument/apparatus for physical or chemical analysis of the soil and for determining various parameters viz., soil pH, EC, Organic Carbon, available nitrogen, phosphorus, potassium, Sulphur and micronutrients like Zinc, boron and iron. The Instruments and Apparatus for physical or chemical analysis are classifiable under GST Tariff h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared for personal hearing on 27-04-2018 and explained the case, as under :- ICAR - Indian Institute of Soil Science, Bhopal, a Research Institute under the Natural Resources Management (NRM) Division of Indian Council of Agricultural Research (ICAR), has developed 'Mridaparikshak a MINILAB that can determine soil health. The development of the MINILAB is an outcome of the initiative of ICAR and the concerted efforts by a team of scientists of ICAR-IISS. Further, the entire implement/equipment is based on and operated on the principles of Electronics, the entire instruments and built in items, components, are pertaining to Electronic systems. No doubt, it is an agricultural soil test implements/equipment exclusively mean ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otified vide Notification No.2/20172017 - Central Tax (Rate), dt.28-06-2017 issued by Central Board of Excise and Customs and G.O.Ms No. 110, Revenue (CT-II) Department, Dt. 29-06-2017, issued by Government of Telangana. 5. They further submitted that the Agricultural soil testing minilab and its Reagent refills to be classified as agricultural implements and relied on the following Judgements in support of their contention:- Only implements which can be worked before harvesting the crop can be considered as agricultural implements - (1991) 19 APSTJ (STAT) D.H. Brothers (P) Ltd. v. Commissioner of Sales Tax, UP In determining the real classification to which the commodity falls, irrespective of the material by which a commodi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otes and the General Explanatory Notes of the First Schedule shall be applied for the interpretation and classification of goods. 8. Accordingly, the chapter notes for Chapter 82 has been examined as the applicant is contending that their goods are classifiable under chapter 8201. The chapter notes for chapter 82 are as follows:- (i) Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading No.82.09, this chapter covers only articles with a blade, working edge, working surface or other working part of:- (a) Base Metal; (b) Metal carbides or cermets; (c) Precious or semi-precious stones(natural, synthetic or reconstructed) on a support of base metal, metal carbide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... z., soil pH, EC, Organic Carbon, available nitrogen, phosphorus, potassium, Sulphur and micronutrients like Zinc, boron and iron. 12. The Instruments and Apparatus for physical or chemical analysis are classifiable under GST Tariff heading 9027. As per the explanatory notes to HSN for chapter subheading 90.27, Wet-chemical analyzers for determination of inorganic or organic components of liquids, e.g., traces of metals, phosphates, nitrates, chlorides or integral parameters such as chemical organic demand and Total organic carbons are classifiable under Tariff heading 9027. SimilarlypH meters used to measure the factor expressing the acidity or alkalinity of a solution or mixture are classifiable under Tariff heading 9027. 13. He ..... X X X X Extracts X X X X X X X X Extracts X X X X
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