Poultry Equipments not having any mechanical function not entitled for exemption under Notification No. 111/88-C.E. - Central Excise - 36/90-CX.4

Poultry Equipments not having any mechanical function not entitled for exemption under Notification No. 111/88-C.E. Circular No. 36/90-CX.4 Dated 31-8-1990 [From F. No. 139/42/89-CX.4] Government of India Central Board of Excise Customs New Delhi Subject : Classification of Poultry Equipments other than Poultry Keeping Machines - Benefit of Notification No. 111/88-C.E., dated 1-3-1988 - Matter regarding. A doubt has been expressed regarding the precise coverage of sub-heading 8436, whether it covers only poultry keeping machinery or also other equipments used for poultry keeping. 2. It has been represented to the Board that various poultry keeping equipments like Chick Feeder, Grower Feeder, Layer and Broiler Feeder, Chick Waterer, Layer and Grower Water Grill, Poultry Chick Cage, Poultry Grower Cage, Poultry Layer Cage, Water Grills and various Feeders used in Poultry farm are classifiable under sub-heading 8436 as poultry keeping machinery and are entitled to the benefits of Notification No. 111/88-C.E., dated 1-3-1988. 3. The matter has been examined and it has been observed by the Board that Heading 8436 will cover only 'Poultry Keeping Machinery', but not equipment which does not have any mechanical functions. Notification No. 111/88-C.E., dated 1-3-1988 will include only machineries which are involved in poultry keeping and not the equipments which are given as example in para 2 above. 4. Accordingly, Board has held that such equipments which do not have mechanical function and therefore are not appropriately considered as poultry keeping machinery are rightly classifiable according to constituent material as articles thereof and will not merit exemption under Notification 111/88-C.E., dated 1-3-1988. 5. Field formations and Trade may be informed suitably. 6. Pending assessments may be finalised accordingly.