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TMI Blog2023 (3) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... comers and difficult regions. So, from the process of fogging it can be said that fogging machine are appliances with convert the state of matter from one to another i.e. liquid to gas and not just spray the liquid. From above, it can be concluded that fogging machine are to be classified as mechanical appliances. The thermal based fogging machine are covered under the entry no. 325 of schedule III and taxable at 18%. X X X X Extracts X X X X X X X X Extracts X X X X ..... 8424 was under S.no- 324 of Schedule III of Notification No. 1/2017-Central Tax (Rate), dated 28th June, 2017 as follows:- "Mechanical appliances (whether or not band-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines (other than fire extinguishers, whether or not charged)" Subsequently vide notification 6/2018-Central Tax (Rate), dated 25 January 2018, mechanical sprayers were removed from the above entry and entered under 195B of Schedule II of Notification No.1/2017-Central Tax (Rate), dated 28th June, 2017 and entry no. 325 of schedule II of Notification No. 1/2017-Central Tax (Rate), dated 28th June, 2017 was substituted by following:- "Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines (other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; norks for drip irrigation equipment or nozzles for sprinklers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yers are covered in IS: 3906 whereas Fogging machines are covered under IS: 14855 Part I. The mechanical sprayers whether or not hand operated are generally used for spraying water based chemicals in the field crop. The appliance disburses/ projects/ sprays liquid in its original form without interfering with the chemical structure of the liquid inside. These sprayers do not convert the liquid inside in another state prior to disbursing/projecting/spraying and this particular feature distinguishes them from fogging machines. Whereas, the applicant is manufacturing thermal fogging machines which uses the thermal energy to convert the chemical liquid inside the machine to be converted into high density chemical based fog being used for disbursing in nature of vector/ mosquito / pest control. These Fog machines are not used to disburse the chemical liquid in its original state as a result, these machines cannot be covered under the mechanical sprayers. Entry no 325 of Schedule III mentions steam or sand blasting machines and other similar jet projecting machines, while no such reference has been made in this context in entry no. 195B of Schedule II. So, fogging Machine can never ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther the fogging machine manufactured by them comes in the category of mechanical appliances (entry no. 325 of Schedule III) or mechanical sprayers (Entry No. 195 of Schedule II)? There is no entry of fogging machine per se in the schedules whereas there are entries of mechanical sprayer and appliances. The relevant entry as per the notification dated 25.01.2018 with reference to these goods is as under:- In Sr. No. 325, for the entry in column (3), the entry "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powder; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayers; nozzles for drip irrigation equipment or nozzles for sprinklers]" shall be substituted. The entry is very clear regarding the classification of mechanical appliances which are to be taxed at 18 % and mechanical sprayers has been excluded from this entry. Now, we have to check what is difference between a sprayer and a fogging machine or what is difference between mechanica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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