Subject:    Central Excise - Classification/ excisablity of Domestic Flour Mill- Clarification Reg.........

        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 Excise 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 like upper hub, lower hub, hopper for storing grains during milling, alongwith devices for regulating grain inlet, a pair of stone are fitted. front door and upper 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    Earlier instructions issued on the subject stand superseded.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 may be informed accordingly.