https://www.taxtmi.com/caselaws?id=114672 Moisture testing machines used only to determine moisture content in grains and seeds were held classifiable under Chapter Heading 9031.00 as measuring or checking instruments, appliances and machines. Because their essential function was limited to checking moisture content, and they were not used for cleaning, sorting or grading grain or seeds, they did not fall under Chapter Heading 8437.00. The classification adopted by the Revenue was sustained, and the goods remained assessable under the specific heading for measuring or checking equipment. en-us Mon, 08 Nov 2004 00:00:00 +0530 Fri, 18 May 2012 18:05:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114672 Moisture testing machines used only to determine moisture content in grains and seeds were held classifiable under Chapter Heading 9031.00 as measuring or checking instruments, appliances and machines. Because their essential function was limited to checking moisture content, and they were not used for cleaning, sorting or grading grain or seeds, they did not fall under Chapter Heading 8437.00. The classification adopted by the Revenue was sustained, and the goods remained assessable under the specific heading for measuring or checking equipment. Case-Laws Central Excise Mon, 08 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114672