Tariff classification of biris turned on direct use of machinery in manufacture, not incidental ventilation.

Biris dried or baked in a room fitted with heaters and exhaust fans were held not to be goods manufactured with the aid of machines for Tariff sub-heading 2404.31. The tariff expression had to be read in its ordinary commercial sense, and the Chapter XVI definition of "machine" could not be mechanically applied to Chapter 24. Because the exhaust fans merely removed hot air and did not directly perform the drying or baking process, their use was only incidental to manufacture. The proper classification was therefore under Tariff sub-heading 2404.39.

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Issues: Whether biris dried or baked in a room fitted with heaters and exhaust fans were classifiable under Tariff sub-heading 2404.31 as goods manufactured with the aid of machines, or under Tariff sub-heading 2404.39.

Analysis: The relevant expression in the tariff entry had to be understood in its ordinary commercial sense, and the definition of "machine" in Chapter Note 5 of Section XVI of the Central Excise Tariff Act, 1985 could not be mechanically transplanted to Chapter 24. The evidence showed that the exhaust fans merely removed hot air to make the room usable for workers, while the actual drying or baking was not done by the fans. At most, their use was incidental to manufacture and not part of the direct process of manufacture required by the tariff entry.

Conclusion: The biris were not classifiable under Tariff sub-heading 2404.31; the proper classification was under Tariff sub-heading 2404.39, and the assessee succeeded.

Ratio Decidendi: An article falls within the higher tariff entry only when the machine is used in the direct process of manufacture, not when it is used merely incidentally or in relation to the manufacturing operations.

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