In Re: M/s. Meera Metals
GST
2018 (10) TMI 450 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 139 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 30-7-2018
GUJ/GAAR/R/2018/13 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/25)
GST
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 adva
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die. Further both bowl parts are moulded with plastic for support.
– To cut the chilly, cutter is used and to support the cutter, S.S. Net is required 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 st
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rate is of the opinion that the subject goods may be classified under Chapter 8210.
5. We have considered the submissions made by the applicant in their application 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
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omenclature emerging from the Harmonious System of Nomenclature (HSN). Although, the decision in the case of Woodcraft Products (supra) dealt with the interpretation of the provisions 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, howeve
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rs of heading 82.05); can sealers; butter chums; ice cream freezers and portion servers; egg, cream or mayonnaise beaters and mixers; fruit or meat juice extractors; ice crushers.”
8.3 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.
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. …..
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