https://www.taxtmi.com/caselaws?id=111837 Tariff classification of refrigeration centrifuges used in blood plasma separation machines depended on the machine's principal function. The appellate authority found that the equipment was primarily a centrifuge and that refrigeration was only a secondary function; applying Note 3 to Section XVI, that essential character supported classification under Heading 84.21. The Revenue's objection did not displace the finding on primary use, and the classification under Heading 84.21 was upheld. en-us Mon, 07 Jun 2004 00:00:00 +0530 Wed, 25 Apr 2012 14:53:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111837 Tariff classification of refrigeration centrifuges used in blood plasma separation machines depended on the machine's principal function. The appellate authority found that the equipment was primarily a centrifuge and that refrigeration was only a secondary function; applying Note 3 to Section XVI, that essential character supported classification under Heading 84.21. The Revenue's objection did not displace the finding on primary use, and the classification under Heading 84.21 was upheld. Case-Laws Central Excise Mon, 07 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111837