https://www.taxtmi.com/caselaws?id=83227 Domestic electric mills with the motor fitted at site were treated as electro-mechanical domestic appliances under sub-heading 85.09 rather than as machinery used in the milling industry under sub-heading 84.37, because the more specific tariff description governed and the cabinets were intended to be treated with the main domestic flour mill for classification purposes. The broader milling-industry entry was held inapplicable, and earlier High Court and Tribunal decisions were distinguished on the basis of different tariff entries and factual settings. The classification under 85.09 was sustained, while Modvat and SSI-related claims were left for consideration by the original authority on remand. en-us Fri, 15 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 18:47:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83227 Domestic electric mills with the motor fitted at site were treated as electro-mechanical domestic appliances under sub-heading 85.09 rather than as machinery used in the milling industry under sub-heading 84.37, because the more specific tariff description governed and the cabinets were intended to be treated with the main domestic flour mill for classification purposes. The broader milling-industry entry was held inapplicable, and earlier High Court and Tribunal decisions were distinguished on the basis of different tariff entries and factual settings. The classification under 85.09 was sustained, while Modvat and SSI-related claims were left for consideration by the original authority on remand. Case-Laws Central Excise Fri, 15 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83227