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of <h1>Domestic Electric Flour Mills to be Classified Under Heading 8509 of Central Excise Tariff Act, 1985.</h1> The circular addresses the classification of Domestic Flour Mills, both with and without motors, under the Central Excise Tariff Act, 1985. After discussions at the West Zone Tariff Conference and considering the Gujarat High Court's decision, it was concluded that Domestic Electric Flour Mills (DEFM) should be classified under Heading 8509. This classification is based on the appliance's functionality and the placement of its electric motor within the cabinet, which meets the criteria for 'Food Grinders or Mixers' per the Harmonized System of Nomenclature (HSN) Explanatory Notes. The Board concurs with this classification and advises field formations accordingly.
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