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TMI Blog2019 (11) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... me under the classification HSN 8201 90 00 other hand tools of the kind used in agricultural, horticulture or forest , As such these items are exempted from GST. - KER/54/2019 - - - Dated:- 21-6-2019 - SHRI. S. ANILKUMAR, IRS SHRI. B.S. THYAGARAJABABU B.SC, LL.M MEMBER Authorized Representative: Mr. Lukose Joseph, CA The process of collection of rubber latex through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... galvanized iron or tin sheet. Bend all alone into V shape, it is given into the bark of rubber tree, a few inches below the front end of the tapping cut to guide the latex into the collection cup. Cup holders are used to keep the collection cup in place below the spout. It Is made up of GI wire and tied on the tree with the help of plastic thread. The Rubber Board has certified that spout and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illustration given below itself makes it clear the usage of the device. Hence, this will come under the classification agricultural implements manually operated. These items are not specifically classified in Chapter 82 of Central Excise Tariff. However, these items comes under the description covered under HSN 8201 90 00 other hand tools of the kind used in agricultural, horticult ..... X X X X Extracts X X X X X X X X Extracts X X X X
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