Incidental functions do not defeat exemption when a machine's principal role is automatic drying under customs notification.

An imported machine with toggling and cooling functions was held to fall within the exemption for automatic drying machines because its primary function was drying. The additional toggling step merely secured hides and skins on the frame before uniform heating, and cooling occurred only after drying. A machine does not lose exemption merely because it performs incidental or auxiliary functions, so long as it answers the principal description in the notification. The exemption under Notification No. 42/78-Cus. therefore applied, and the Revenue's challenge failed.

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Issues: Whether a machine imported as a super/quick toggling and drying machine with automatic toggles was covered by the exemption for automatic drying machines under Notification No. 42/78-Cus., despite having toggling and cooling functions.

Analysis: The machine's primary function was drying. The additional toggling function operated before the drying process to secure the hides and skins on the frame for uniform heating, while cooling took place only after drying. A machine does not cease to fall within the exemption merely because it performs incidental or additional functions, so long as it answers the principal description in the notification.

Conclusion: The machine was covered by the exemption Notification No. 42/78-Cus. and the Revenue's challenge failed.

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