Classification of selenium coated drums turned on principal use under Chapter 90; matter remanded for fresh determination.

Selenium coated drums were disputed as classifiable under Heading 85.41 or Heading 90.09, turning on whether they were solely or principally usable with photocopying machines and the scope of Note 2(b) of Chapter 90. The controlling test was whether the part was exclusively or principally adapted for instruments or machines of Chapter 90. Because the existing record contained no finding on whether the goods had diverse machine uses or were used mainly in photocopying machines, the classification issue could not be finally decided and was remanded for fresh adjudication.

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Issues: Whether selenium coated drums were classifiable under Heading 85.41 or under Heading 90.09 in view of their use as parts of photocopying machines and the scope of Note 2(b) of Chapter 90.

Analysis: The disputed product was treated by the lower authority as classifiable under Heading 85.41 on the footing that it was a photosensitive semiconductor device usable in several products. The Revenue urged that the goods were used only or principally in photocopying machines and therefore attracted Note 2(b) of Chapter 90. The controlling test is whether the part is solely or principally usable with instruments or machines falling in Chapter 90. Since the order under challenge did not record a finding on whether the goods were usable in diverse machines or whether they were solely or principally used in photocopying machines, the issue could not be finally determined on the existing record.

Conclusion: The classification required reconsideration by the adjudicating authority and the matter was remanded for fresh decision.

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