Classification of flexible shaft machine

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 classification of flexible .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o 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. In the instant ca .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Headings. The Conference was of the view that the electric Motor with shaft and the tool holder all fixed together results in bringing into existence a flexible shaft machine which is to be assessed to duty as such and accordingly it would be classifiable under Heading 84.60 of Central Excise Tariff. The Board agrees with the above views of the Conference and accordingly it is clarified that fl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X