https://www.taxtmi.com/caselaws?id=84844 Tariff classification depends on the principal function of the imported machinery as shown by its construction and working, not on the purchaser's intended end use. The equipment contained the essential refrigeration cycle and cooled air by lowering its temperature below the dew point, so its main function was refrigeration rather than a mere simple temperature change. On that basis, the Explanatory Notes excluded it from Heading 84.17 for machinery where cooling is only secondary, and the goods were classified under Heading 84.15 instead. en-us Tue, 26 Sep 1995 00:00:00 +0530 Mon, 01 Aug 2011 11:19:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84844 Tariff classification depends on the principal function of the imported machinery as shown by its construction and working, not on the purchaser's intended end use. The equipment contained the essential refrigeration cycle and cooled air by lowering its temperature below the dew point, so its main function was refrigeration rather than a mere simple temperature change. On that basis, the Explanatory Notes excluded it from Heading 84.17 for machinery where cooling is only secondary, and the goods were classified under Heading 84.15 instead. Case-Laws Central Excise Tue, 26 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84844