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Chilly Cutter made of Stainless Steel classifiable under HSN 8210
Case Law Details
- Case Name
- M/s. Meera Metals (GST AAR Gujarat)
- Appeal Number
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- Courts
- AAR Gujarat, Advance Rulings
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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...
