Poultry Equipments not having any mechanical function not entitled for exemption under Notification No. 111/88-C.E.

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..... nt 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 .....

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..... ents 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 T .....

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