https://www.taxtmi.com/caselaws?id=30255 Imported dampening equipment for mills was treated as a composite machine used to dampen food grains before milling. The measuring and control components were regarded as ancillary to the principal function of water dosage and grain dampening, so their presence did not change the essential character of the goods. Relying on the HSN Explanatory Notes to Heading 84.37, which include grain dampening machinery used in the milling industry, the goods were held to fall under Heading 8437.10 and not under Heading 9032.89. The classification claim under Heading 8437.10 was accepted. en-us Tue, 11 Mar 2008 00:00:00 +0530 Tue, 19 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30255 Imported dampening equipment for mills was treated as a composite machine used to dampen food grains before milling. The measuring and control components were regarded as ancillary to the principal function of water dosage and grain dampening, so their presence did not change the essential character of the goods. Relying on the HSN Explanatory Notes to Heading 84.37, which include grain dampening machinery used in the milling industry, the goods were held to fall under Heading 8437.10 and not under Heading 9032.89. The classification claim under Heading 8437.10 was accepted. Case-Laws Customs Tue, 11 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30255