https://www.taxtmi.com/caselaws?id=86610 An imported coffee huller remained eligible for exemption because its de-stoning, elevating, grading and pneumatic separation features were only integral ancillary mechanisms supporting the principal hulling function. The machine's essential character was still that of a coffee huller, and the additional arrangements merely improved efficiency and quality without changing its basic classification. The exemption under Notification No. 390/86-C.E. could not be denied on the ground that the machine included incidental functions preliminary or ancillary to hulling. en-us Mon, 03 Mar 1997 00:00:00 +0530 Thu, 25 Aug 2011 18:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86610 An imported coffee huller remained eligible for exemption because its de-stoning, elevating, grading and pneumatic separation features were only integral ancillary mechanisms supporting the principal hulling function. The machine's essential character was still that of a coffee huller, and the additional arrangements merely improved efficiency and quality without changing its basic classification. The exemption under Notification No. 390/86-C.E. could not be denied on the ground that the machine included incidental functions preliminary or ancillary to hulling. Case-Laws Customs Mon, 03 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86610