2003 (7) TMI 381

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..... Shri Jagdish Singh, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The issue raised in this appeal is the correct classification of, (1) Auto Zero Control Panel Assembly, (2) Photocell, and (3) Switch Units. Under the impugned order, the Commissioner has held that these items will not be classifiable as parts of electronic milk tester under Tariff Heading 90.27 ....

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....at heading specifically mentions 'photo-voltic cells'. He has submitted that the classification of the other items may be remitted to the Original authority for fresh consideration after considering relevant materials. 3. Note 2 in Chapter 90 relates to classification of parts and accessories for machines covered by that Chapter. Electronic Milk Tester is an item falling under Heading 90.2....