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 more specifically covered by other headings of the Nomenclature, used for table, kitchen or other household purposes’.
3 The Explanatory Notes for Heading 73.23 of Harmonised System of Nomenclature further provides that ‘this heading excludes, inter-alia, Household articles having the character of tools, e.g., shovels of all kinds; corkscrews; cheese craters, etc.; larding needles; can openers; nut-crackers; bottle openers; curling irons, pressing irons; fire-tongs; egg whisks; waffling irons; coffee-mills, pepper-mills; mincers; juice extractors, vegetable pressers, vegetable mashers (Chapter 82)’.
4 As the product Chilly Cutter supplied by the applicant is found to be specifically covered under Heading 82.10, the same is not classifiable under Heading 73.23 in view of Explanatory Notes for heading 73.23 as well as Section Note 2 of Section XV of the Customs Tariff Act, 1975.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GUJARAT
The applicant, M/s. Meera Metals is engaged in manufacture and supply of Stainless Steel Chilly Cutter. It is submitted by the applicant that the said item is for the purpose of use in the kitchen and for household purpose only and therefore the applicant is considering the same as kitchenware item and classifying under Heading 7323. It is also submitted that the said product may also be classifiable under Heading 8210 as ‘Hand Operated Mechanical Appliances, weighing 10 kg or less, used in preparation, conditioning or serving of food or drink’.
2. The applicant has raised the following question for advance ruling –
“Product Chilly Cutter made of Stainless Steel, whether classifiable under HSN 7323 or otherwise ?’
3.1 The applicant submitted the details of the product S.S. Chilly Cutter as follow :-
(i) Chilly Cutter is made of Stainless Steel (major part) and plastic (very small part). The applicant has provided the image of S.S. Chilly Cutter.
(ii) Requirement of Raw Material for manufacturing one unit (total weight of one unit is 210 gram)
