https://www.taxtmi.com/caselaws?id=327413 Photo sensors comprising an LED and phototransistor assembly are classifiable as photosensitive semiconductor devices under Heading 8541 where they do not perform a measuring or checking function. Heading 9031 applies to measuring or checking instruments, appliances and machines, but cannot cover goods lacking that function. The HSN explanatory notes specifically include photocouples and photorelays formed by electroluminescent diodes combined with photodiodes or phototransistors within Heading 8541. The Chapter Note also gives Heading 8541 precedence for articles falling within its description. A specific tariff description therefore prevails over a general sensor-based description. en-us Tue, 09 Feb 2016 00:00:00 +0530 Mon, 30 Apr 2018 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327413 Photo sensors comprising an LED and phototransistor assembly are classifiable as photosensitive semiconductor devices under Heading 8541 where they do not perform a measuring or checking function. Heading 9031 applies to measuring or checking instruments, appliances and machines, but cannot cover goods lacking that function. The HSN explanatory notes specifically include photocouples and photorelays formed by electroluminescent diodes combined with photodiodes or phototransistors within Heading 8541. The Chapter Note also gives Heading 8541 precedence for articles falling within its description. A specific tariff description therefore prevails over a general sensor-based description. Case-Laws Customs Tue, 09 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327413