Tariff classification of photo sensors follows specific Heading 8541 for photosensitive semiconductor devices, not general measuring instruments.

Imported photo sensors were classified by applying the tariff description and HSN notes to determine essential character. Heading 9031 did not apply because the record did not show any measuring or checking function. The article was an LED and phototransistor assembly functioning as a photosensitive semiconductor device, and the explanatory notes to Heading 8541 specifically include photocouples and photorelays made of electroluminescent diodes combined with photodiodes or phototransistors. As Heading 8541 is the specific entry for such goods, it prevails over the more general heading. The lower classification was set aside and classification under Heading 8541 was accepted.

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Issues: Whether the imported photo sensor was classifiable under Heading 8541 as a photosensitive semiconductor device or under Heading 9031 as a measuring or checking instrument.

Analysis: The governing classification exercise required the goods to be identified by their description and essential character with reference to the tariff entries and HSN notes. Heading 9031 covers measuring or checking instruments, appliances and machines, and the record did not establish that the photo sensor performed any measuring or checking function. On the other hand, the goods consisted of an LED and phototransistor assembly and functioned as a photosensitive semiconductor device. The explanatory notes to Heading 8541 specifically cover photocouples and photorelays consisting of electroluminescent diodes combined with photodiodes or phototransistors. The chapter note for Heading 8541 also gives that heading precedence for articles falling within its definition.

Conclusion: The photo sensor was correctly classifiable under Heading 8541 and not under Heading 9031.

Final Conclusion: The classification adopted by the lower authorities was set aside and the assessee's claim to classification under Heading 8541 succeeded.

Ratio Decidendi: Where a product falls squarely within the specific tariff description of photosensitive semiconductor devices, it cannot be shifted to a general heading for measuring or checking instruments merely because it is described as a sensor.

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