AAR: Rules on classification of parts of tillers

Karnataka AAR holds that parts of tillers are classifiable under HSN Code 8432 90 90 if the same are not excluded by way of Section Notes, Chapter Notes, Heading Notes or Sub-heading Notes to the Customs Tariff Act or by any other exclusions; Perusing Entries 452 A to O to Notification No. 19/2017, opines that, commodities meant for trackers would be liable to tax at 18%, else would be liable to tax at the rate appropriate to the classification as per HSN; States that, Sectio...