Classification of Goods — The applicant is engaged in manufacture of Aluminum Tree Climbing Apparatus such as Unipole Aluminum ladders and claims that the said equipment/ instrument is used in agricultural activities like tree climbing for spraying pesticide, harvesting the crops of areca, pepper and coconut etc., and also used in cultivating, protecting and harvesting activities. The Applicant sought Advance Ruling on the question ”Classification of the goods manufactured by the dealer “Agriculture Tree Climbing Apparatus-Unipole Manually operated“ - Principal raw material being Aluminium.” The Authority ruled out that ”Agriculture Tree Climbing Apparatus-Unipole Manually operated Aluminium ladder“ is covered under Tariff Heading 820 land is covered under Entry No. 137 of Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017 and hence is exempted. — S.R.K. Ladders, In Re… [2019] 16 TAXLOK.COM 086 (AAR-Karnataka)