Case Law Analysis
|Custom, Excise & Service Tax Tribunal
CTH 7323 vs 9403 | Stainless Steel Kitchen Baskets & Racks Classified as Household Articles, Not Furniture Parts : CESTAT New Delhi
CESTAT New Delhi has ruled that stainless steel kitchen baskets, racks, and holders are household articles under CTH 7323, not furniture parts under CTH 9403, reversing a customs duty demand. This clarifies a critical boundary in tariff classification for importers of modular kitchen accessories, reducing compliance uncertainty and potential duty exposure for similar goods.