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of <h1>Flexible Shaft Machines Classified Under Heading 84.60 as Incomplete Machine-Tools, Excluding Gear-Related Machines, Per Tariff Conference.</h1> The circular addresses the classification of flexible shaft machines under the Central Excise Tariff. It discusses whether these machines should be classified under Heading 84.60, which covers machine-tools excluding gear-related machines, or under Heading 85.08, which pertains to electro-mechanical tools with self-contained electric motors. The South Zone Tariff Conference concluded that the flexible shaft machine, comprising an electric motor, flexible shaft, and interchangeable tool holder, lacks an in-built electric motor, thus ruling out Heading 85.08. Instead, it should be classified under Heading 84.60, as it constitutes an incomplete machine with essential features. The Board concurs with this classification.
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