Brush cutter classifiable under CTH 84672900: CESTAT Chennai

Kisankraft Machine Tools Private Limited Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that imported goods being handheld machines popularly known as brush cutter is classifiable under CTH 84672900 and parts of brush cutter is classifiable under CTH 84679900. Facts- The assessee imported certain goods describing them as “Agricultural Reaper” of different models and parts thereof, and filed Bills-of-Entry by classifying the same under Customs Tariff Heading (CTH) 8433 9000, which were assessed at the rate of BCD as applicable, exemption for CVD was claimed under Notificati...