AAAR : Upholds AAR, Classifies ‘Agricultural Seedling trays’ under CTH 39269099, taxable at 18%

Tamil Nadu AAAR upholds AAR order that ‘Agricultural Seedling Trays’ made of plastic are classifiable under CTH 39269099 which covers ‘other articles not elsewhere specified or included of plastics’; Observes that the said product is made of hard plastic or polypropylene with grooves dividing the tray into small squares each of which have holes and paddy seedlings are grown in these trays; Rejects appellant’s plea that seedling trays, though made of plastic, are use...