https://www.taxtmi.com/caselaws?id=95783 Tariff classification of a domestic flour mill depended on whether it incorporated an electric motor, because Heading 85.09 covered domestic appliances with an electric motor while appliances driven separately or intended for industrial use were excluded; the existing record did not establish the drive mechanism, so classification required fresh adjudication and the matter was remanded. Board circulars binding on the Revenue also had to be considered, and the lower authority was directed to address the circular on domestic flour mills without motor under Heading 84.37. en-us Mon, 11 Dec 2000 00:00:00 +0530 Wed, 14 Dec 2011 18:45:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95783 Tariff classification of a domestic flour mill depended on whether it incorporated an electric motor, because Heading 85.09 covered domestic appliances with an electric motor while appliances driven separately or intended for industrial use were excluded; the existing record did not establish the drive mechanism, so classification required fresh adjudication and the matter was remanded. Board circulars binding on the Revenue also had to be considered, and the lower authority was directed to address the circular on domestic flour mills without motor under Heading 84.37. Case-Laws Central Excise Mon, 11 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95783