Chilly Cutter made of Stainless Steel classifiable under HSN 8210

M/s. Meera Metals (GST AAR Gujarat) Product Chilly Cutter made of Stainless Steel, whether classifiable under HSN 7323 or otherwise ? 1. Heading 7323 covers ‘Table, Kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel’. 2 The Explanatory Notes for ‘Table, Kitchen or other Household Articles and parts thereof’ under Heading 73.23 of Harmonised System of Nomenclature provides that ‘this group comprises a wide range of iron or steel articles, not...