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<h1>Appellate Tribunal Reverses Customs Appeals Order on UV Detector Classification</h1> The appeal was allowed by the Appellate Tribunal, setting aside the Collector of Customs (Appeals) Order-in-Appeal No. 3570/88-BCH. The UV Detector was ... Classification The appeal was against the Order-in-Appeal No. 3570/88-BCH of Collector of Customs (Appeals). The dispute was about the classification of Perkin-Elmer Model LC-85B Dual Beam variable wavelength UV Detector for Liquid Chromatography. The Appellate Tribunal found that the UV Detector was a complete equipment by itself and not a spare part, classifying it under Tariff Item 90.25. The appeal was allowed, and the impugned order was set aside.