Classification of domestic electric flour mills as electrical food grinders under tariff heading affirmed for units with or without motor Domestic electric flour mills whose motors are mounted within or connected inside the cabinet qualify as food grinders under Note 3 to Chapter 85 and HSN explanatory notes; units cleared without motors are treated as incomplete or semi finished machines under Rule 2(a) and likewise classifiable with motorized counterparts under Heading 8509 of the Central Excise Tariff Act, 1985.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of domestic electric flour mills as electrical food grinders under tariff heading affirmed for units with or without motor
Domestic electric flour mills whose motors are mounted within or connected inside the cabinet qualify as food grinders under Note 3 to Chapter 85 and HSN explanatory notes; units cleared without motors are treated as incomplete or semi finished machines under Rule 2(a) and likewise classifiable with motorized counterparts under Heading 8509 of the Central Excise Tariff Act, 1985.
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