Shanti Prime Publication Pvt. Ltd.
Classification of Goods — The applicant has raised the following question for advance ruling –
“Product Chilly Cutter made of Stainless Steel, whether classifiable under HSN 7323 or otherwise ?”
The issue involved in this case is regarding classification of the product ‘Chilly Cutter’ being supplied by the applicant.
Held that— The product Chilly Cutter made of Stainless Steel is classifiable under Heading 8210 00 00 and not under Heading 7323.Meera Metals  2 TAXLOK.COM 345 (AAR-Gujarat)