2015 (11) TMI 1085 - AT - Customs

Classification of oxygen sensors - Classification under CTH 9027 1000 or under 90318000 - Held that - it is obvious that oxygen sensors are not instruments or apparatus for physical or chemical analysis as they do not do any analysis and are not capable of doing so either. Indeed, these are quite unlike polarimeters, refractomters, spectrometers, gas or smoke analysis apparatus which are mentioned as examples in the said Chapter Heading 9027. These sensors also cannot be said to be instruments and apparatus for measuring or checking viscosity, porosity, expansion surface tension or the like because what they do is nothing at all like checking viscosity porosity, expansion or surface tension. These also do not check the quantities of heat, sound or light. Thus, the impugned goods do not belong to Chapter Heading 9027. Once their classification under Chapter Heading 9027 is ruled out, they would land up under CTH 9031 as admittedly that is the only competing entry. The sensors in question are essentially a part or component of the apparatus for ascertaining the best carburettor setting as these sensors enable such apparatus to detect the oxygen levels in the exhaust gases. - opinion of U.S. Customs cited by the ld. Departmental Representative was in respect of a different product namely, sensidyne gas detector tubes and gas decometer tubes , Further, the opinion of customs administration of another country is not binding on the other customs administrations. - ratio of this judgement Pentax Engineering Pvt. Ltd. (1997 (8) TMI 249 - CEGAT, NEW DELHI) is clearly applicable to the present case supporting the view that the impugned goods are not classifiable under CTH 90.27. - Decided in favour of assessee.

Summary

Issues: Classification of oxygen sensors under CTH 9027 or 90318000

Analysis:
1. The appeal was filed against the Order-in-Appeal classifying 336 oxygen sensors imported by the appellant under CTH 9027 1000, while the appellant claimed classification under 90318000.
2. The appellant argued that the sensors are not instruments for physical or chemical analysis, measuring viscosity, or checking quantities of heat, sound, or light. They explained the mechanism and working principle of the oxygen sensors to support their claim.
3. The Departmental Representative contended that the sensors are instruments for physical analysis and measuring instruments falling under Chapter Heading 9027. They also referred to the opinion of U.S. Customs to support their argument.
4. The Tribunal considered both sides' contentions and noted that oxygen sensors are not instruments for physical or chemical analysis as they do not perform any analysis. They are unlike the examples mentioned in Chapter Heading 9027. The sensors do not measure viscosity, porosity, or heat, sound, or light quantities.
5. The Tribunal found that the sensors are not gas or smoke analysis apparatus but are sensors used as a part of apparatus for ascertaining the best carburetor setting by detecting oxygen levels in exhaust gases, falling under Chapter Heading 9031.
6. The Tribunal disregarded the U.S. Customs opinion, stating it was for a different product. They cited a previous judgment supporting the view that the sensors are not classifiable under CTH 9027.
7. Based on the analysis, the Tribunal concluded that the oxygen sensors are appropriately classifiable under Chapter Heading 9031 of the Customs Tariff and allowed the appeal.