2018 (10) TMI 450 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 139 (A. A. R. – GST) – Classification of goods – Stainless Steel Chilly Cutter – Product Chilly Cutter made of Stainless Steel, whether classifiable under HSN 7323 or otherwise?
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Held that:- The product Chilly Cutter of the applicant weighs 210 grams i.e. less than 10 kgs. It consists of crank handle to rotate the cutter (cutting blade of Stainless Steel). Thus, the product Chilly Cutter of the applicant is mechanical appliance, having mechanical features described in the Explanatory Notes. The product Chilly Cutter of the applicant is hand operated, non-electric mechanical appliance. As per the Explanatory Notes, ‘Vegetable or fruit slicers, cutters and peelers, including potato chippers’ are specifically covered under Heading 82.10 – the product S.S. Chilly Cutter supplied by the applicant is classifiable under Heading 8210 00 00.
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Heading 7323 covers ‘Table, Kitchen or other household articl
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. Meera Metals is classifiable under Heading 8210 00 00 and not under Heading 7323. – GUJ/GAAR/R/2018/13 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/25) Dated:- 30-7-2018 – R.B. MANKODI AND G.C. JAIN, MEMBER Present for the applicant : Shri Rushi Upadhyay, CA 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 Th
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red and same will be cut through power press machine and then to match the size of both bowl parts, all ends are folded so that 1st part can be easily put on second part. – Then to prepare the cutting blade, S.S. will be cut in die and then blades will be put in a round shaped straw like pipe, and to separate the blades, plastic visor are required and these visors will be prepared by moulding die in moulding machine. – After preparation of two parts bowl, cutting blade, pipe and net, next to prepare is handle which is used to rotate the cutter and to cut the chilly. Handle is made of Mild Steel and as per size requirement, it sill be cut and fitted with pipe. – After finishing all the required parts, all parts will be put together to finish the product. (iv) From the total raw material required, it can be seen that major part is stainless steel and therefore the product is commercially known as S.S. Chilly Cutter. (v) Use of the product is purely by housewives in the kitchen and theref
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on for advance ruling as well as at the time of personal hearing and views of Central Goods and Services Tax Commissionerate, Rajkot. 6. The issue involved in this case is regarding classification of the product Chilly Cutter being supplied by the applicant. 7.1 The Explanation (iii) and (iv) of the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 provides as follows :- Explanation. – For the purposes of this notification, – (i) …… (ii) …… (iii) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 7.2 Further, Hon ble Supreme Court
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sions of the Central Excise Tariff there can be no doubt that the HSN Explanatory Notes are a dependable guide even while interpreting the Customs Tariff. 8.1 Tariff Item 8210 00 00 covers Hand-operated mechanical appliances, weighing 10 kg. or less, used in the preparation, conditioning or serving of food or drink . 8.2 The Explanatory Notes for Heading 82.10 of Hamonised System of Nomenclature are as follows – This heading covers non-electric mechanical appliances, generally handoperated, not exceeding 10 kg in weight, used in the preparation, serving or conditioning of food or drink. For the purposes of this heading an appliance is regarded as mechanical if it has such mechanisms as crank-handles, gearing, Archimedean screw-actions, pumps, etc.; a simple lever or plunger action is not in itself, however, regarded as a mechanical feature involving classification in this heading unless the appliance is designed for fixing to a wall or other surface, or is fitted with base plates, etc.
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oduct Chilly Cutter of the applicant weighs 210 grams i.e. less than 10 kgs. It consists of crank handle to rotate the cutter (cutting blade of Stainless Steel). Thus, the product Chilly Cutter of the applicant is mechanical appliance, having mechanical features described in the Explanatory Notes. The product Chilly Cutter of the applicant is hand operated, non-electric mechanical appliance. As per the Explanatory Notes, Vegetable or fruit slicers, cutters and peelers, including potato chippers are specifically covered under Heading 82.10. 8.4 Therefore, the product S.S. Chilly Cutter supplied by the applicant is classifiable under Heading 8210 00 00. 9. Section Note 2 of Section XV (Base Metals and Articles of Base Metal) of Customs Tariff Act, 1975 inter-alia provides as follows – 2. …… Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81. 10.1 Heading 7323 covers Table, Kitchen
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