2018 (10) TMI 450

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....ding 7323. It is also submitted that the said product may also be classifiable under Heading 8210 as 'Hand Operated Mechanical Appliances, weighing 10 kg or less, used in preparation, conditioning or serving of food or drink'. 2. The applicant has raised the following question for advance ruling - "Product Chilly Cutter made 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) ....

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....t together to finish the product. (iv) From the total raw material required, it can be seen that major part is stainless steel and therefore the product is commercially known as S.S. Chilly Cutter. (v) Use of the product is purely by housewives in the kitchen and therefore industry wise this product is known as kitchenware item. 3.2 The applicant referred to Heading 7323, 8210, relevant explanatory notes 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....

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.... this notification." 7.2 Further, Hon'ble Supreme Court in the case of L.M.L. Ltd. Vs. Commissioner of Customs [Civil Appeal No. 3764 of 2003, decided on 21.09.2010 reported at 2010 (258) ELT 321 (S.C.)] =  2010 (9) TMI 12 - SUPREME COURT OF INDIA has held as follows :- "12. In Collector of Central Excise, Shillong v. Wood Crafts Products Ltd. reported in (1995) 3 SCC 454 = 1995 (3) TMI 93 - SUPREME COURT OF INDIA, 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....

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.... they fulfil the following conditions : (1) They weigh 10 kg or less. (2) They have the mechanical features described. The following are examples of goods falling in the heading, provided they conform to the conditions set out above : Coffee or spice mills; vegetable mincers and mashers; meat mincers and sheers; meat pressers; graters for cheese, etc.; vegetable or fruit slicers, cutters and peelers, including potato chippers; bread 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....