Specific tariff classification governs hand-operated food cutters under Heading 8210, excluding residual household-article treatment.
Stainless steel Chilly Cutter is classified under Heading 8210 00 00 as a hand-operated mechanical appliance used in food preparation, because it is operated by a crank handle, is non-electric, and falls within the HSN Explanatory Notes covering vegetable or fruit slicers and cutters. Heading 7323, being a residual heading for kitchen or household articles of iron or steel, does not apply where a more specific tariff heading covers the goods, and Section Note 2 of Section XV excludes Chapter 82 articles from Chapters 72 to 76 and 78 to 81. The product is therefore classifiable under Heading 8210 00 00 and not Heading 7323, in favour of Revenue.
Issues: Whether the stainless steel Chilly Cutter is classifiable under Heading 8210 00 00 as a hand-operated mechanical appliance used in the preparation of food or under Heading 7323 as a kitchen or household article of iron or steel.
Analysis: The applicable classification has to be determined by the tariff description, the General Rules for Interpretation, the Section and Chapter Notes, and the HSN Explanatory Notes. The product weighs far below 10 kg and is operated by a crank handle, making it a non-electric mechanical appliance with mechanical features contemplated by Heading 8210. The Explanatory Notes specifically include vegetable or fruit slicers and cutters within Heading 82.10. Heading 7323 is a residual heading for household articles of iron or steel and is excluded where the article is more specifically covered elsewhere. Section Note 2 of Section XV also excludes articles of Chapter 82 from Chapters 72 to 76 and 78 to 81.
Conclusion: The product is classifiable under Heading 8210 00 00 and not under Heading 7323, in favour of Revenue.
Ratio Decidendi: Where an article is specifically covered by a more specific tariff heading and the relevant section note excludes it from a broader household-articles heading, classification must follow the specific heading supported by the HSN Explanatory Notes.
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