https://www.taxtmi.com/caselaws?id=93794 A multi-function machine marketed as Weather Maker was treated as an evaporative type of cooler because its principal purpose was to blow cool air, and the heating feature operated only as an attachment. Applying Chapter Note 7 of Chapter 84, a machine used for more than one purpose is classified by its principal purpose, so the additional heating facility did not change its essential character or remove it from the cooler category. The cited Supreme Court decision concerned a different product and was not persuasive. The claimed exemption was therefore denied. en-us Fri, 28 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 18:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93794 A multi-function machine marketed as Weather Maker was treated as an evaporative type of cooler because its principal purpose was to blow cool air, and the heating feature operated only as an attachment. Applying Chapter Note 7 of Chapter 84, a machine used for more than one purpose is classified by its principal purpose, so the additional heating facility did not change its essential character or remove it from the cooler category. The cited Supreme Court decision concerned a different product and was not persuasive. The claimed exemption was therefore denied. Case-Laws Central Excise Fri, 28 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93794