2003 (7) TMI 381 - AT - Central Excise

Summary

The appeal addressed the correct classification of Auto Zero Control Panel Assembly, Photocell, and Switch Units. The Commissioner classified them under tariff Heading 85 instead of 90.27. The Tribunal upheld the classification of Photocell under Heading 85.41 but remitted the classification of Auto Zero Control Panel Assembly and Switch Units to the Deputy Commissioner for fresh consideration. The impugned order was set aside for these items.