Principal function governs tariff classification of composite machines where refrigeration is only a secondary function.

Tariff classification of refrigeration centrifuges used in blood plasma separation machines depended on the machine's principal function. The appellate authority found that the equipment was primarily a centrifuge and that refrigeration was only a secondary function; applying Note 3 to Section XVI, that essential character supported classification under Heading 84.21. The Revenue's objection did not displace the finding on primary use, and the classification under Heading 84.21 was upheld.

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Issues: Whether refrigeration centrifuges used in blood plasma separation machines were correctly classified under Heading 84.21 or whether they fell under Heading 84.19.

Analysis: The classification turned on the principal function of the machine. The appellate authority had found that the refrigerated centrifuge was mainly used as a centrifuge and that refrigeration was only a secondary function in a machine primarily used for blood plasma constituent separation. Applying Note 3 to Section XVI, that finding supported classification under Heading 84.21. The Revenue's objection did not dislodge the finding regarding primary use and secondary function.

Conclusion: The classification under Heading 84.21 was upheld and the Revenue's challenge failed.

Final Conclusion: The appeal was rejected because the impugned classification was sustained on the basis of the machine's principal function.

Ratio Decidendi: For tariff classification, the principal function of a composite machine governs where a subsidiary function does not alter its essential character.

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