https://www.taxtmi.com/caselaws?id=93017 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. en-us Tue, 17 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 17:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93017 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. Case-Laws Central Excise Tue, 17 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93017