https://www.taxtmi.com/caselaws?id=90976 Imported molecular sieve batteries used in an air separation plant were analysed for tariff classification by reference to their essential function. The equipment removed moisture, carbon dioxide and acetylene from compressed process air by adsorption after solid particles had already been filtered out. Because the dominant function was gas separation and purification, and not treatment involving heating, cooling, drying or any other change of temperature, the equipment was treated as filtering or purifying machinery for gases rather than machinery for temperature-based treatment. The importer's supporting authorities were found not to apply, and the classification was sustained under the gas-purification heading. en-us Thu, 29 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2011 18:45:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90976 Imported molecular sieve batteries used in an air separation plant were analysed for tariff classification by reference to their essential function. The equipment removed moisture, carbon dioxide and acetylene from compressed process air by adsorption after solid particles had already been filtered out. Because the dominant function was gas separation and purification, and not treatment involving heating, cooling, drying or any other change of temperature, the equipment was treated as filtering or purifying machinery for gases rather than machinery for temperature-based treatment. The importer's supporting authorities were found not to apply, and the classification was sustained under the gas-purification heading. Case-Laws Customs Thu, 29 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90976