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CESTAT Classifies 'Brush Cutters' As Hand Held Agricultural Tool

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has classified the brush cutters as hand-held agricultural tools.The bench of P. Dinesha (Judicial Member) and M.. ....

Tamil Nadu , M Ajit Kumar , Supreme Court , Service Tax Appellate Tribunal , Chennai Bench , Judicial Member , Technical Member , Explanatory Notes , Customs Tariff Heading , Show Cause Notice , Nizam Sugar Factory , Nizam Sugar , For Appellant ,