https://www.taxtmi.com/caselaws?id=239066 The Debranner Milling Machine was classified by its dominant function, not by any incidental cleaning effect. Applying the tariff scheme and HSN Notes, the machine's controlled abrasion to remove bran was held to make it a debranning machine, while any removal of contaminants was only incidental. Because bran cleaners fall outside sub-heading 8437.10.00, the machine was not a machine for cleaning, sorting or grading seed, grain or dried leguminous vegetables. It was therefore correctly classified under sub-heading 8437.80.10 as flour mill machinery. en-us Thu, 21 Mar 2013 00:00:00 +0530 Sat, 28 Dec 2013 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239066 The Debranner Milling Machine was classified by its dominant function, not by any incidental cleaning effect. Applying the tariff scheme and HSN Notes, the machine's controlled abrasion to remove bran was held to make it a debranning machine, while any removal of contaminants was only incidental. Because bran cleaners fall outside sub-heading 8437.10.00, the machine was not a machine for cleaning, sorting or grading seed, grain or dried leguminous vegetables. It was therefore correctly classified under sub-heading 8437.80.10 as flour mill machinery. Case-Laws Customs Thu, 21 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239066