2003 (7) TMI 381

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..... he 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 of the Central Excise Tariff, Commissio .....

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..... c 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 90.27. The issue raised is the classification of certai .....

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..... e, it is essential that the question of correct classification of Auto Zero Control Panel Assembly and Switch Units be reconsidered by the original authority after considering relevant materials on the subject. In order to facilitate this, the impugned order is set aside in as far as it relates to the classification of these 2 items and the issue remitted to the jurisdictional Deputy Commissioner .....

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