https://www.taxtmi.com/caselaws?id=107667 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. en-us Tue, 29 Jul 2003 00:00:00 +0530 Sat, 24 Mar 2012 12:05:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107667 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. Case-Laws Central Excise Tue, 29 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107667