https://www.taxtmi.com/caselaws?id=82278 Emery millstones fitted with cast iron framework were held outside sub-heading 6801.90 because Chapter 68 covers millstones and similar goods without such framework. On the factual finding that the goods were intended for power operation in flour mills, and in light of the HSN Notes indicating that stones with framework fall outside Chapter 68, the goods were classifiable under Chapter 84 as parts of flour mill machinery. As a result, the Chapter 68 classification was unsustainable and exemption under Notification No. 111/88, as amended by Notification No. 141/88, was available. en-us Mon, 30 Nov 1992 00:00:00 +0530 Mon, 04 Jul 2011 10:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82278 Emery millstones fitted with cast iron framework were held outside sub-heading 6801.90 because Chapter 68 covers millstones and similar goods without such framework. On the factual finding that the goods were intended for power operation in flour mills, and in light of the HSN Notes indicating that stones with framework fall outside Chapter 68, the goods were classifiable under Chapter 84 as parts of flour mill machinery. As a result, the Chapter 68 classification was unsustainable and exemption under Notification No. 111/88, as amended by Notification No. 141/88, was available. Case-Laws Central Excise Mon, 30 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82278