Principal use under the agricultural machinery heading

Chapter Heading 8436 covers specified agricultural and related machinery. The term “agricultural machinery” inherently refers to use in agricultural processes. The relevant standard is principal use, not merely any possible use. The product’s objective characteristics and design must support that principal use. A connection with an agricultural activity alone does not make an item machinery. The first question is whether the item is machinery within the heading. Only then can its principal use be considered. This prevents general-purpose structures from being swept into the heading. Commissioner of Customs (Import) v. M/s Welkin Foods | 2026 INSC 19