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MEERA METALS
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

R.B. MANKODI
G.C. JAIN
Pet. Counsel
Rushi Upadhyay
Res. Counsel
Na

Petitioner / Applicant

MEERA METALS

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Jul 30, 2018
Order No.

GUJ/GAAR/R/2018/13

Citation

2018(7) TAXREPLY 258

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ORDER

The applicant, M/s. Meera Metals is engaged in manufacture and supply of Stainless Steel Chilly Cutter. It is submitted by the applicant that the said item is for the purpose of use in the kitchen and for household purpose only and therefore the applicant is considering the same as kitchenware item and classifying under Heading 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....

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