Tariff classification turns on dominant function: debranning machinery fell under flour mill machinery, not seed-cleaning machinery.

The Debranner Milling Machine was classified by its dominant function, not by any incidental cleaning effect. Applying the tariff scheme and HSN Notes, the machine's controlled abrasion to remove bran was held to make it a debranning machine, while any removal of contaminants was only incidental. Because bran cleaners fall outside sub-heading 8437.10.00, the machine was not a machine for cleaning, sorting or grading seed, grain or dried leguminous vegetables. It was therefore correctly classified under sub-heading 8437.80.10 as flour mill machinery.

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Issues: Whether the Debranner Milling Machine was correctly classifiable under sub-heading 8437.10.00 as a machine for cleaning, sorting or grading seed, grain or dried leguminous vegetables, or under sub-heading 8437.80.10 as flour mill machinery.

Analysis: The catalogue showed that the machine operated by controlled abrasion to remove bran and that any cleaning of contaminants was only incidental to that process. The relevant tariff scheme distinguished machines for cleaning, sorting or grading seed from other machinery used in the milling industry, and the HSN Notes specifically indicated that bran cleaners fall outside sub-heading 8437.10.00. On that functional test, the machine's dominant purpose was debranning and not the cleaning, sorting or grading of seed or grain.

Conclusion: The machine was not classifiable under sub-heading 8437.10.00 and was rightly classified under sub-heading 8437.80.10, in favour of Revenue.

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