Classification of domestic flour mills as milling machinery under tariff heading 84.37 affirmed; motor fitment optional. Domestic flour mills, whether stone type or stoneless type, are complete mechanical milling units with hoppers, grain regulators and optional motor fitment, used to pulverise cereals. Relying on the HSN Explanatory Note and the specific listing for grinding machines for milling cereals, the Board clarifies that domestic flour mills are classifiable as milling machinery under heading 84.37, and earlier instructions are superseded.
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Provisions expressly mentioned in the judgment/order text.
Classification of domestic flour mills as milling machinery under tariff heading 84.37 affirmed; motor fitment optional.
Domestic flour mills, whether stone type or stoneless type, are complete mechanical milling units with hoppers, grain regulators and optional motor fitment, used to pulverise cereals. Relying on the HSN Explanatory Note and the specific listing for grinding machines for milling cereals, the Board clarifies that domestic flour mills are classifiable as milling machinery under heading 84.37, and earlier instructions are superseded.
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