https://www.taxtmi.com/caselaws?id=107568 An automatic moisture unit used in a flour milling plant was held classifiable under Heading 8437.90 because it was exclusively designed for milling operations and formed an essential part of the grain dampening process. Its function of controlling water addition to achieve uniform moisture levels supported classification as milling machinery under Chapter Note 2(b) of Chapter 84 and the HSN explanatory notes. The argument that it performed an independent function and therefore belonged under Heading 8479.89 was rejected. The classification under Heading 8437.90 was sustained and the contrary Revenue contention failed. en-us Tue, 03 Jun 2003 00:00:00 +0530 Fri, 23 Mar 2012 14:29:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107568 An automatic moisture unit used in a flour milling plant was held classifiable under Heading 8437.90 because it was exclusively designed for milling operations and formed an essential part of the grain dampening process. Its function of controlling water addition to achieve uniform moisture levels supported classification as milling machinery under Chapter Note 2(b) of Chapter 84 and the HSN explanatory notes. The argument that it performed an independent function and therefore belonged under Heading 8479.89 was rejected. The classification under Heading 8437.90 was sustained and the contrary Revenue contention failed. Case-Laws Customs Tue, 03 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107568