TMI Blog2018 (10) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... uit 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. 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’ - 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 ir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able 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) (a) Stainless Stell Patta 138 gram (b) P.P. (Plastic) 50 gram (c) Mild Steel 18 gram (d) Brass Nut 1gram (e) Plastic Bag 3gram TOTAL 210 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .S. Chilly Cutter. (v) Use of the product is purely by housewives in the kitchen and therefore industry wise this product is known as kitchenware item. 3.2 The applicant referred to Heading 7323, 8210, relevant explanatory notes of HSN and submitted that the product S.S. Chilly Cutter is classifiable under heading 7323 and not under 8210. 4. The Central Goods and Services Tax Commissionerate, Rajkot inter-alia informed that seeing the image of the goods given in the application and the description given in Chapter Headings 7323 and 8210 and Rule 3(A) of General Rules for the interpretation of the Harmonised System, it appears that though the goods in question is a household article of iron and steel, the description under headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at 2010 (258) ELT 321 (S.C.)] = 2010 (9) TMI 12 - SUPREME COURT OF INDIA has held as follows :- 12. In Collector of Central Excise, Shillong v. Wood Crafts Products Ltd. reported in (1995) 3 SCC 454 = 1995 (3) TMI 93 - SUPREME COURT OF INDIA , it was held by this Court that as expressly stated in the statements of objects and reasons of the Central Excise Tariff Act, 1985, the Central Excise Tariffs are based on the Harmonious System of Nomenclature (HSN) and the internationally accepted nomenclature was taken into account to reduce disputes on account of tariff classification. Accordingly, for resolving any dispute relating to tariff classification, a safe guide is the internationally accepted nomenclature emerging from the Har ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the heading, provided they conform to the conditions set out above : Coffee or spice mills; vegetable mincers and mashers; meat mincers and sheers; meat pressers; graters for cheese, etc.; vegetable or fruit slicers, cutters and peelers, including potato chippers; bread slicers; macaroni or spaghetti cutters; appliances for stoning fruit (other than spring-types held independently in the hand); bottle openers and corkers; mechanical can openers (other than the simple can openers 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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) . 10.4 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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