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TMI Blog2018 (10) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 chara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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) (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 gram (iii) Manufacturing Process : - Chilly Cutter has two bowl parts, which are separated from the middle. First bowl part is upside open whereas second bowl part is under the first p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 heading 8210 i.e. "Hand operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink" is more specific to this item, hence the Commissionerate is of the opinion that the subject goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 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 h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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