2000 (12) TMI 437

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....ut electrical motor after (sic) is correctly classifiable under Heading 85.09 because there is a place for electrical motor inside and it cannot be used without the same. The manufacturer does not provide the Motor on commercial grounds, which are not relevent for considering the classification. The decisions supply relied upon by the Collector (Appeals) apply to the Tariff prior to 1985 and the same is not relevant, since Chapter 85 Note 3 provides that Heading 85.09 covers electro mechanical machines of the kind commonly used for domestic purposes wherein food grinders and mixtures find mention without any weight restrictions. (b) The flour mill under consideration heading is a small type of grinding mill and Heading 8437 covers mac....

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....ring supra; the Tariff advice regarding classification were binding on the Departments as per the series of decision of the Hon'ble Supreme Court. (c) The goods in question are excluded from Heading 85.09, under Note 3(b) of Chapter 85 as they are neither Vacuum Cleaner, Food Grinding and Mixers and Fruit or Vegetables Juicers used in home; they are not covered under Note 3(a) of Chapter as the weight of the item even without electric motor is about 25 Kgs and with the motor, it is more than 30 Kgs and therefore, it is excluded from Heading 85.09 and would be covered under 84.37. 4. Heard both sides and considered the submissions and we find : (a) The HSN Notes under 85.09 provided as follows "This heading covers a number ....