Classification of Goods — The Applicant manufactures Electric, Automatic, Filter Coffee Maker and Manual, Electrically Warmed Filter Coffee Maker and is also involved in the activity of manufacture of various products namely Beverages, Vending Machines and Components, Magnetic Float Switches etc. The Applicant has sought Advance Ruling in respect of their two manufacturing products namely, ‘Automatic Electric Filter Coffee Maker’ and ‘Manual, Electrically Warmed Filter Coffee Maker. The products are machines covered under 8419, not of a kind used for domestic purposes, therefore are squarely covered under the said entry. Hence, the products under consideration are taxable to CGST 9% and SGST 9% as per Sl. No. 320 of Schedule IIII to Notification No.01/2017-C.T. (Rate) dated 28.06.2017 as amended by Notification No.41/2017-CT(Rate) dated 14.11.2017 and SI.No. 320 of Schedule III to Notification No.II(2)/CTR/532(d-4)/2017 vide G.O, (Ms) No. 62 dated 29.06.2017 effective from 15.11.2017. In favour of revenue. — V.V. Enterprises Private Limited, In Re… [2019] 11 TAXLOK.COM 092 (AAR-Tamil Nadu)