https://www.taxtmi.com/caselaws?id=368484 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. en-us Mon, 30 Jul 2018 00:00:00 +0530 Wed, 05 Mar 2025 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368484 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. Case-Laws GST Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368484