Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Domestic Flour Mills Classified Under Heading 84.37 for Excise; Stone and Stoneless Types Considered by Board.</h1> The circular addresses the classification and excisability of domestic flour mills, specifically whether they fall under heading 85.09 or 84.37 of the Central Excise Tariff Act, 1985. It distinguishes between two types of domestic flour mills: stone type and stoneless type, both of which can be sold with or without an electric motor. After thorough examination, the Board concludes that domestic flour mills should be classified under heading 84.37, as they align with the description of grinding machines for milling cereals in the Harmonized System of Nomenclature (HSN). Previous instructions on this matter are superseded, and relevant field formations are to be informed.
TaxTMI 
TaxTMI 
