Case LawGUJ/GAAR/R/2018/13
Meera Metals ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- July 30, 2018
- Type:
- Advance Ruling
Subject
Chilly Cutter (made of Stainless Steel) is classifiable under HSN 8210 00 00
Classification
Summary
The applicant has raised the following question for advance ruling – “Product Chilly Cutter made of Stainless Steel, whether classifiable under HSN 7323 or otherwise ?’ The AAR ruled that The product Chilly Cutter of the applicant w…
Judgement
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 classifia…