Domestic flour mill classification under heading 84.37
Circular No. 82/82/94-CX, dated 5/12/94
Subject: Central Excise - Classification/excisability of Domestic Flour Mill
Certain doubts have been expressed regarding the appropriate classification of
domestic flour mill with or without motor whether under heading 85.09 or 84.37 of the
Schedule to the Central Excises and Tariff Act, 1985.
2. Domestic Flour Mills are of two types viz. stoneless type and stone type. In stone
type domestic flour mill, there is a cabinet made by joining the pieces of plywood, in
this cabinet, parts Ike upper hub, lower hub, hopper for storing grains during
milling, along with devices for regulating grain inlet, a pair of stone are fitted.
Front door and upper door are also fitted. Shaft and pulley and other parts are fitted
at the bottom of the flour mill. The fitment of electric motor is left at the choice
of the customer. This type of domestic flour mill can be sold with or without electric
motor. The stoneless type domestic flour mill, besides cabinet contains a milling
chamber. The milling chamber is assembled with its parts like teeth, sieve, casting
stand, funnel, grain feeding regulator, hopper for grain storing etc. The milling
chamber is installed in main cabinet. Hardwares and other accessories are fitted for
additional requirements like for collection of flour etc. Here also the fitment of
electric motor is left at the choice of the customer i.e. this type of domestic flour
mill may be cleared with or without fitment of electric motor. The domestic flour mill
is used for the purpose of pulverization of food grains or converting the food grains
into flour. The weight of such domestic machines always exceeds 20 kgs.
3. The Board has examined the matter in depth. As per HSN explanatory Note to heading
84.37 various kinds of machinery used in the milling industry or for the working of
cereal or dried leguminous vegetables have been specified. In group III at (page No.
1221 of HSN) Sr. No. 5 grinding machines for milling cereals are specified. In view of
specific description of grinding machines for milling cereals in HSN, the Board is of
the view that domestic flour mill is appropriately classifiable under heading 84.37 of
the Schedule to the Central Excises and Tariff Act, 1985.
4. Earlier instructions issued on the subject stand superseded.
5. Field formations maybe informed accordingly.
Sd/-
(Arvind Singh)
Deputy Secretary to the Govt. of India
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