Classification of flexible shaft machine

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.... been expressed regarding the correct classification of flexible shaft machine, whether under Heading 84.60 as "Machine-tools for deburring, sharpening, grinding, honing ......... other than gear cutting, gear grinding or gear finishing machines of heading No. 84.60" or under 85.08 as "Electric-mechanical tools for working in the hand, with self-contained electric motor". The issue of classific....

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....ut, as there is no in-built electric motor in the flexible shaft machine. The Conference viewed that flexible shaft machine which comprises of electric motor, a flexible shaft and an interchangeable tool holder is correctly classifiable under heading 84.06 for reasons that the explanatory notes to Section XVI (Page 1132 of HSN) makes it clear that the term 'Machine' covers an incomplete one also. ....