#HSN Code

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.

CESTAT Kolkata ruled that the revenue cannot invoke extended limitation to reassess IGST classification if the importer self-assessed the duty and no suppression was alleged during import clearance. The ruling bars post-clearance demands unless fraud or misdeclaration is proven, protecting importers from retrospective duty adjustments.