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Clarification regarding classification/ excisability of Domestic Flour
Mill
Circular
No. 82
dated 5th December 1994
Certain
doubts have been expressed regarding the appropriate classification of domestic
flourmill 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 Flourmills are of two types viz. stoneless type and stone type.
In stone type domestic flourmill, 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 flourmill. The
fitment of electric motor is left at the choice of the customer. This type of
domestic flourmill can be sold with or without electric motor. The stoneless
type domestic flourmill, 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. Hardware�s 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 flourmill may be cleared with or without fitment of electric motor. The
domestic flourmill 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Earlier instructions issued on the subject stand superseded.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.
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