https://www.taxtmi.com/caselaws?id=335061 Hard-anodised utensils were treated as coated cookware rather than ordinary non-ferrous metal utensils because anodising creates a durable surface coating that imparts stick-resistant and heat-resistant qualities. For goods sold before 30.09.1995, the specific entry for non-stick cookware made of aluminium or other non-ferrous metals with stick-resistant coatings applied, and the residual utensil entry did not. For goods sold on 06.02.1996, the specific entry for cookware, serveware and kitchenware coated to become heat resistant or non-stick applied, not the general household utensil entry. The product's commercial presentation and functional coating supported classification under the specific entries. en-us Tue, 22 Nov 2016 00:00:00 +0530 Tue, 20 Mar 2018 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335061 Hard-anodised utensils were treated as coated cookware rather than ordinary non-ferrous metal utensils because anodising creates a durable surface coating that imparts stick-resistant and heat-resistant qualities. For goods sold before 30.09.1995, the specific entry for non-stick cookware made of aluminium or other non-ferrous metals with stick-resistant coatings applied, and the residual utensil entry did not. For goods sold on 06.02.1996, the specific entry for cookware, serveware and kitchenware coated to become heat resistant or non-stick applied, not the general household utensil entry. The product's commercial presentation and functional coating supported classification under the specific entries. Case-Laws VAT and Sales Tax Tue, 22 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335061