Specific tariff entry prevails for photocell, while component classification under Chapter 90 required fresh reconsideration.

Note 2 to Chapter 90 governs classification of parts and accessories of machines falling under that chapter, so components of an electronic milk tester under Heading 90.27 had to be examined against that note; the earlier classification of the Auto Zero Control Panel Assembly and Switch Units was therefore set aside and remitted for fresh consideration. Photocell was specifically covered by the tariff description "photo-voltic cell" in Heading 85.41, so its classification under that heading was confirmed. The dispute was thus partly sent back for reconsideration and partly sustained on the basis of a specific tariff entry prevailing over a general classification approach.

---

---

Issues: (i) Whether Auto Zero Control Panel Assembly and Switch Units were correctly classified under Chapter 85 or required reconsideration in the light of Note 2 to Chapter 90; (ii) Whether Photocell was correctly classifiable under Heading 85.41.

Issue (i): Whether Auto Zero Control Panel Assembly and Switch Units were correctly classified under Chapter 85 or required reconsideration in the light of Note 2 to Chapter 90.

Analysis: Note 2 in Chapter 90 governs classification of parts and accessories of machines falling under that Chapter. Since the electronic milk tester fell under Heading 90.27, the classification of its components had to be examined with reference to that Note. The record showed that the earlier classification of the two items had not been made after proper consideration of the relevant materials and the governing chapter note.

Conclusion: The classification of Auto Zero Control Panel Assembly and Switch Units was set aside and remitted for fresh consideration by the original authority.

Issue (ii): Whether Photocell was correctly classifiable under Heading 85.41.

Analysis: Photocell was specifically covered by the entry "photo-voltic cell" in Heading 85.41. In view of that specific tariff description, no further factual reconsideration was necessary on this item.

Conclusion: The classification of Photocell under Heading 85.41 was confirmed.

Final Conclusion: The appeal succeeded in part, with the dispute on two items being sent back for fresh classification while the classification of Photocell was sustained.

Ratio Decidendi: Where a tariff entry specifically covers a product, that specific classification prevails; where classification of components of goods falling under a chapter depends on the governing chapter note, the matter must be determined on proper consideration of the relevant materials.

---