Classification of Domestic Appliance - Domestic Flour Mills with motor and without motor

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....cise & Customs New Delhi Subject : Classification of Domestic Appliance - Domestic Flour Mills with motor and without motor. A doubt has been expressed regarding the classification of Domestic Flour Mills with or without motor whether under Heading 8437 or Heading 8478 or 8509 or 8543 of the Central Excise Tariff Act, 1985. 2. Domestic Electric Flour Mills (DEFM) consists of two emery ....

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....West Zone Tariff Conference held at Bombay on 30th April and 1st May, 1990. A view was expressed in the said Conference that as per the Gujrat High Court's decision [Balkrishna Ranchod Lal Shah, 1979 (4) E.L.T. J-377, Sri Punit Gharghanti, 1981 (8) E.L.T. 121] that in-built electric motor is essential for an appliance to fall under Tariff Item 33-C and for HSN Explanatory Notes under Heading 8509.....

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....nd Note 3 to Chapter 84, the Conference recommended that the domestic electric flour mills are appropriately classifiable under Heading 8509 of the Central Excise Tariff Act, 1985. 5. As regards flour mills cleared with electric motor, the Conference was of the view that these are appropriately considered as semi-finished articles having the essential character of DEFM. Since, it runs on electr....