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TMI Blog2025 (1) TMI 1379X X X X Extracts X X X X X X X X Extracts X X X X ..... overed by the decision of this Tribunal in M/S. SUYOG AGRO POULTRY PRODUCTS PVT. LTD. VERSUS CC (SEA - IMP.) , CHENNAI [2015 (12) TMI 998 - CESTAT CHENNAI], wherein this Tribunal has held that 'paddle wheel aerators are used for fisheries/aqua culture and are classifiable under chapter heading 8436 of the CTH.'
Conclusion - Since there is no dispute that the paddle wheel aerators used in aqua farming by aqua farmers for cultivation of fish/shrimps etc., these are rightly to be considered as other agricultural machineries and rightly classifiable under Ch. 84368090.
Appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted in the said Hospital on 19.06.2017 and on 24.06.2017, he was discharged. Therefore, he submits that the ld.Commissioner (Appeals) should have condoned the delay and could have taken up the issue on merits. He further submits that the issue is squarely covered by the co-ordinate Bench of this Tribunal in the case of M/s Suyog Agro Poultry Products Private Limited Vs. Commissioner of Customs (Sea-Imp.), Chennai vide Final Order No.41645/2015 dated 04.12.2015, wherein this Tribunal has held that the goods are classified under CTA 8436. The ld.Counsel for the appellant further submits that the Department has not preferred any appeal against the order of this Tribunal and hence it has reached finality. 3. The ld.A.R. for the Revenue reit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction as other agricultural machines, the question of classifying the goods under residual entry "8479" is not justified and not acceptable. In view of the above findings, we hold that the impugned goods "paddle wheel aerators and its parts" are rightly classifiable under Ch.84368090 of CTA and not under Ch. 84799090 and eligible for exemption. Therefore, the differential duty demanded is liable to be set aside. 7. In view of the forgoing discussions, we hold that paddle wheel aerators are used for fisheries/aqua culture and are classifiable under chapter heading 8436 of the CTH. Accordingly, the impugned order is set aside and the appeal is allowed with consequential relief." 7. We also find the documentary evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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