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TMI Blog2000 (12) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... able 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 machinery for milling industries for the production of flour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 of domestic appliances in which an electric motor is incorporated. The term domestic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 85.09. In the present case this factual aspect is vital and not determined, it is required to be determined, and for that purpose the matter is required to be remanded back to the original authority to redetermine the nature of drive which is being used to transferring the energy from the motor to grinding machanism. (b) We also find that their is considerable force in the argument that Revenue cannot depart from the Classification Circulars issued by them and it is now trite law, that Board s Circular bind the Revenue. The present Circular cited F.No. 82/82/94-CX., dated 5-12-1994 is specific for classification of domestic flour mill without motor under 84.37 the item herein. This Circular has also to be considered by the lower author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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