Composite grain dampening machinery classified under Heading 8437.10; control elements were only ancillary to the main function.

Imported dampening equipment for mills was treated as a composite machine used to dampen food grains before milling. The measuring and control components were regarded as ancillary to the principal function of water dosage and grain dampening, so their presence did not change the essential character of the goods. Relying on the HSN Explanatory Notes to Heading 84.37, which include grain dampening machinery used in the milling industry, the goods were held to fall under Heading 8437.10 and not under Heading 9032.89. The classification claim under Heading 8437.10 was accepted.

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Issues: Whether the imported dampening system for mills was classifiable under Heading 8437.10 as grain dampening machinery or under Heading 9032.89 as an automatic regulating or controlling instrument or apparatus.

Analysis: The imported goods were found to be a composite machine meant for dampening food grains prior to milling. The catalogue and invoice showed that the components formed a complete dampening system, with measuring and control elements serving functions ancillary to the principal task of water dosage and grain dampening. Reference was made to the HSN Explanatory Notes under Heading 84.37, which cover machinery used in the milling industry for cleaning, sorting or grading grain and also encompass grain dampening machines, whether or not they incorporate heating or weighing apparatus. The presence of temperature and humidity measuring devices did not alter the essential character of the goods, because the imported item was not an automatic regulating or controlling instrument per se.

Conclusion: The goods were correctly classifiable under Heading 8437.10 of the First Schedule to the Customs Tariff Act, 1975, and not under Heading 9032.89. The assessee's classification claim was accepted.

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