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Issues: Classification of imported goods under Customs Tariff Heading No. 90.24(1) vs. 90.29(2)
In this case, the appellant imported Temperature Pressure Transducers and claimed classification under Customs Tariff Heading No. 90.24(1), while the Revenue classified the goods under Heading No. 90.29(2). The appellant's refund claim was rejected based on this classification discrepancy, leading to an appeal against the order-in-appeal passed by the Collector of Customs (Appeals), Bombay. The appellant argued that the imported goods were a combination of pressure and temperature sensors, not containing thermionic valves, transistors, or similar semi-conductors, and should be classified under Heading No. 90.24(1). On the other hand, the respondent contended that the goods were rightly classified at the time of clearance as parts or accessories containing electronic components, citing scientific references and the Harmonized Commodity Description and Coding System. Upon review, it was found that the imported goods were plastic melt pressure transducers used in polymer processes for measuring pressure and temperature simultaneously. The product literature confirmed that the transducers did not contain the electronic components specified under Heading No. 90.29(2), supporting the appellant's argument for classification under Heading No. 90.24(1). The Tribunal referred to previous decisions where pressure transducers were classified under Heading No. 90.24(1) and recognized transducers as general-purpose instruments converting physical magnitudes into other forms of energy. The Tribunal's decision was consistent with the Supreme Court's dismissal of an appeal against a similar classification in a previous case. Based on the precedent and the nature of the imported goods, the Tribunal concluded that the temperature pressure transducers fell under Tariff Heading 90.24(1). Consequently, the impugned order was set aside, and the appeal was allowed, with any consequential relief subject to a specific Supreme Court decision mentioned in the judgment.
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