https://www.taxtmi.com/caselaws?id=85188 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. en-us Mon, 27 Nov 1995 00:00:00 +0530 Wed, 03 Aug 2011 13:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85188 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. Case-Laws Customs Mon, 27 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85188