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2008 (3) TMI 155 - AT - Customs“Grain dampening machines” - it incorporates temperature and humidity measuring devices whose functions are ancillary to the principal function of dampening of food grains - imported machine per se not meant to be used as an automatic regulating/controlling instrument or apparatus, so not classifiable u/h 90.32, as contended by revenue - held that the goods imported by the assessee shall be classified under SH 8437.10, not under SH 8437.80 – assessee’s appeal allowed
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