Guide to HSN Chapter 82
- calculateSection 15
Base Metals and Articles of Base Metal
- calculateChapter 82
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
Sub Chapters under HSN Chapter 82
The following Sub Chapters fall under HSN Chapter 82:
Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.
Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)
Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipecutters, bolt croppers, perforating punches and similar hand tools
Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles
Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices; clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand-or pedaloperated grinding wheels with frameworks
Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale
Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
Knives and cutting blades, for machines or for mechanical appliances
Plates, sticks, tips and the like for tools, unmounted, of cermets
Hand-operated mechanical appliances, weighing 10 kg. or less, used in the preparation, conditioning or serving of food or drink
Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor
Razors and razor blades (including razor blade blanks in strips)
Scissors, tailors’ shears and similar shears, and blades therefor
Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
Case Laws Related to Chapter 82
ADARSH PLANT PROTECT LTD (Appellate Authority for Advance Ruling, Gujrat)
EKAM, (PROP. VINAY SINGH RAWAT) (Authority for Advance Ruling, Rajasthan)
ARCO ELECTRO TECHNOLOGIES PVT. LTD. (Authority for Advance Ruling, Maharashtra)
ADARSH PLANT PROTECTED LTD. (Authority for Advance Ruling, Gujrat)
DAEBU AUTOMOTIVE SEAT INDIA PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
TRELLEBORG MARINE SYSTEMS INDIA PVT. LTD. (Authority for Advance Ruling, Gujrat)
AIR CONTROL AND CHEMICAL ENGINEERING CO. LTD (Authority for Advance Ruling, Gujrat)
M/S NATIONAL HEALTH CARE (Authority for Advance Ruling, Gujrat)
M/S. SHIVANI SCIENTIFIC INDUSTRIES PVT. LTD (Authority for Advance Ruling, Gujrat)
M/S. SUN POLYMERS (Authority for Advance Ruling, Kerala)
M/S. MATHA TIMBER INDUSTRIES (Authority for Advance Ruling, Kerala)
M/S. THADICKAL TRADING COMPANY (Authority for Advance Ruling, Kerala)
M/S. PALA MARKETING CO-OPERATIVE SOCIETY LTD. (Authority for Advance Ruling, Kerala)
M/S. ZODIAC PLASTICS (Authority for Advance Ruling, Kerala)
M/S. HEAVY VEHICLES FACTORY (Authority for Advance Ruling, Tamilnadu)
M/S. HALLIBURTON OFFSHORE SERVICES INC. (DRILL BITS) (Authority for Advance Ruling, Andhra Pradesh)
M/S. INNOVATIVE CLAD SOLUTION (ICS) (Authority for Advance Ruling, Madhya Pradesh)
S.R.K. LADDERS (Authority for Advance Ruling, Karnataka)
M/S. BHARAT ELECTRONICS LIMITED (Authority for Advance Ruling, Karnataka)
GEO THOMAS AND COMPANY (Authority for Advance Ruling, Kerala)
A RAYMOND FASTENERS INDIA PVT. LTD. (Authority for Advance Ruling, Maharashtra)
SANOFI INDIA LIMITED (Authority for Advance Ruling, Maharashtra)
JANAKIRAMAN GOVINDARAJAN, PROP. M/S. VALUEMAX POLY PLAST (Authority for Advance Ruling, Tamilnadu)
SARO ENTERPRISES (Appellate Authority for Advance Ruling, Tamilnadu)
CUMMINS INDIA LIMITED (Authority for Advance Ruling, Maharashtra)
SHUDHANSHU GARG (Authority for Advance Ruling, Uttar Pradesh)
SARO ENTERPRISES (Authority for Advance Ruling, Tamilnadu)
NAGARJUNA AGRO CHEMICALS PRIVATE LIMITED (Appellate Authority for Advance Ruling, Telangana)
MEERA METALS (Authority for Advance Ruling, Gujrat)
NAGARJUNA AGRO CHEMICALS PRIVATE LIMITED (Authority for Advance Ruling, Telangana)
ACRYMOLD (Authority for Advance Ruling, Maharashtra)
MITORA MACHINEX PVT. LTD. (Authority for Advance Ruling, Gujrat)
RAHUL GOYAL (Authority for Advance Ruling, Rajasthan)
SYMMETRIC INFRASTRUCTURE PRIVATE LIMITED (Authority for Advance Ruling, Rajasthan)
PRABHAT GUDAKHU FACTORY (Authority for Advance Ruling, Odisha)
UTKAL POLYWEAVE INDUSTRIES (P) LTD. (Authority for Advance Ruling, Odisha)
Important Disclaimer
The entire content on this page has been arranged to the best of the author’s understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. Busy Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
