https://www.taxtmi.com/circulars?id=6690 The flexible shaft machine, comprising an electric motor, flexible shaft and interchangeable tool holder used for grinding, polishing and similar operations, is to be treated as the machine itself when cleared from the factory. Fixing the tool holder to the motor with flexible shaft creates the excisable flexible shaft machine; such assembled units must be assessed and classified as that machine rather than as separate parts or under the heading for handheld electromechanical tools. en-us Wed, 09 Aug 1989 00:00:00 +0530 Sat, 04 Jul 2009 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6690 The flexible shaft machine, comprising an electric motor, flexible shaft and interchangeable tool holder used for grinding, polishing and similar operations, is to be treated as the machine itself when cleared from the factory. Fixing the tool holder to the motor with flexible shaft creates the excisable flexible shaft machine; such assembled units must be assessed and classified as that machine rather than as separate parts or under the heading for handheld electromechanical tools. Circulars Central Excise Wed, 09 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6690