Chick drinker, Auto feeder and Poultry cage are rightly classifiable under CETH 84361000

Autotex Private Limited Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that the Chick drinker, Auto feeder, and Poultry cage are rightly classifiable under CETH 84361000 and not under CETH 39269099. Facts- The appellant is engaged in the manufacture of excisable goods namely, Auto feeder, Chick Drinker and Poultry made of plastics. On the basis of intelligence gathered that appellant is manufacturing and clearing the goods, Auto feeder, Chick Drinker and Poultry cage without paying duty by adopting incorrect classification, investigation was initiated. It was ...