Poultry crate classifiable under Chapter 39231090

In re Nilkamal Limited (GST AAR Maharashtra)

The impugned product i.e. poultry crate is an article of plastic. It is used for the conveyance of poultry and from a reading of para 5.5.2 above it is clear that the said product is clearly covered under sub heading 392310 of the Tariff. However it is seen that the subject product does not fall under the T.l. 39231010; 39231020; 39231030; and 39231040. Thus, the impugned product will be covered under the residual T.l. i.e. 39231090 of the Tariff.

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