9911796707
TMI Blog2024 (2) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... :- It is an admitted fact that the said product is made, predominantly, out of raw material Aluminium and hence the probable classifications would be either based on the usage or based on the raw material i.e. articles of aluminium. Hon ble Supreme Court in the case of U.P. STATE AGRO INDUSTRIAL CORPORATION LTD VERSUS KISAN UPBHOKTA PARISHAD ORS [ 2007 (12) TMI 450 - SUPREME COURT] stated that 'in common parlance implements are usually regarded as tools used by human beings with their hands (and sometimes with their legs), or driven by animal power' - In the instant case, the goods in question Tree Pruners is an agricultural implement and hence in common parlance it can be regarded as a tool, which is used by both hands by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred to as the CGST Act and KGST / SGST Act respectively). The applicant is engaged in the business activity of buying and selling of products called Tree Pruners . The product essentially consists of a pole which can be extendable in length and fitted with a knife, which is used in agricultural activities such as harvesting the crops of areca, pepper and coconut and also in spraying pesticide. 3. The applicant has sought advance ruling in respect of the following questions:- a) Whether the tree pruners covered by HSN Code 82016000 relates to Agricultural implements manually operated or animal driven i.e. hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes, axes, bill hooks and similar hewing tools; secate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esting the crops of areca, pepper and coconut and used in spraying pesticide. 5.3 The applicant also states that the market for the said product is seasonal and these Tree Pruners are extensively used by the agriculturists situated in Shivamogga, Tumkur, Davanagere etc., to pluck arecanut and coconut from respective trees. Therefore, it has usage only in relation to agriculture and hence is an agricultural implement. The product is also entitled for a subsidy from the Horticulture Department and they refer the product as Tree Pruner. 5.4 The applicant states that Tree Pruners are agricultural implements and hence in common parlance it can be regarded as a tool, which is used in agriculture specifically in relation to harvesting co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e points is upheld by Hon ble Apex court in the case of Spencer (Asia) Ltd., Vs State of Haryana (42 STC page 433) wherein it is held that the product is a kind of commonly used agricultural implement, regarded in common parlance according to the sense of agriculturist, ordinary traders and merchants as agricultural implements. 5.8 The applicant has submitted that for plucking of crops like arecanut and pepper, coconut skilled labour is required to climb long trees as it is difficult for the unskilled labour to climb and harvest such a crop. The agricultural hand tools i.e., the tree pruners, the manual extension pole for coconut and arecanut harvesting, apparatus/equipment is an implement consisting of an aluminium pole can be used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g. 9. The applicant states that they are engaged in the supply of a product called Tree Pruners which is used in agricultural activities such as harvesting the crops of areca, pepper and coconut and also in spraying pesticide. The applicant seeks advance ruling on whether the tree pruners covered by HSN Code 82016000 relates to Agricultural implements and rate of tax on the supply of the same. 10. The applicant states that the said product, Tree pruner, is a pole with manual extension and fitted with a knife. It is predominantly made up of aluminium. The contention of the applicant is that since it has a knife, it cannot be used for any general purpose, but can be used only by farmers for harvesting the crops of areca, pepper and co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck arecanut and coconut from respective trees. Therefore, it has usage only in relation to agriculture and hence is an agricultural implement. 13. Hon ble Supreme Court in the case of M/s U.P State Agro Industrial Corp. Ltd., V/s Kisan Upbhokta Parishad Others (SC), stated that 'in common parlance implements are usually regarded as tools used by human beings with their hands (and sometimes with their legs), or driven by animal power'. 13.1. In the instant case, the goods in question Tree Pruners is an agricultural implement and hence in common parlance it can be regarded as a tool, which is used by both hands by human beings in agriculture specifically in relation to harvesting areca, coconut and pepper. Therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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