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2022 (8) TMI 719 - AAR - CustomsClassification of import goods - differential pressure sensors and tyre pressure monitoring sensors - to be classified under heading 8708 or under heading 9026? - HELD THAT - The impugned devices are used for measuring the pressure of gases. They are fitted with sensors sensitive to the variations in pressure. Heading 9026 covers instruments and apparatus like manometers for measuring or checking the pressure of liquids or gases. Pressure gauges indicate the pressure of a liquid or gas in a closed space - Further, Heading 9026 also includes differential pressure gauges, used to measure pressure differences. The devices under consideration use electrical phenomena to measure the pressure. Therefore, these instruments can be classified under Heading 9026. Sub-heading 9026 20 00 specifically includes instruments for measuring or checking the pressure. The Hon ble Tribunal in COMMISSIONER OF CUSTOMS, BANGALORE VERSUS SPM INDIA LTD. 2006 (12) TMI 368 - CESTAT, BANGALORE , observed that as the device does not have controlling and operating functionalities, they are not classifiable under sub-heading 9032 as an automatic controlling instrument and is eligible for classification under Tariff Item 9026 80 90 of the Tariff Act, 1975 - Taking into account the preceding discussions, it is opined that Heading 9026 and more specifically sub-heading 9026 20 00 is the appropriate classification for the devices under consideration. The differential pressure sensor and tyre pressure monitoring system merit classification under subheading 9026 20 00 of the first schedule of the Customs Tariff Act, 1975.
Issues: Classification of differential pressure sensors and tyre pressure monitoring sensors under Customs Tariff Act, 1975.
Analysis: 1. Facts: M/s. Tata Motors Ltd. applied for advance rulings on the classification of differential pressure sensors (DPS) and tyre pressure monitoring sensors (TPMS). 2. DPS Description: DPS measures exhaust gas flow through a diesel particulate filter by detecting the pressure difference across the filter. It utilizes piezo-resistive pressure sensing elements and ASIC to convert pressure to voltage, connected to the Engine Control Unit (ECU). 3. TPMS Description: TPMS monitors air pressure in pneumatic tires, providing real-time information to the driver. It can be direct TPMS, measuring pressure using hardware sensors and transmitting data wirelessly to the vehicle's computer. 4. Applicant's Claim: Applicant asserted that both devices are classifiable under 9026 20 00, citing decisions by The Hon'ble Bengaluru Bench of the CESTAT in SPM India and Bosch India cases. 5. Hearing and Submissions: The application was listed for hearing, with detailed explanations provided by the applicant's representatives. No response was received from the jurisdictional commissioner. 6. Classification Analysis: The devices could be classified as instruments for measuring pressure or as parts and accessories for vehicles, leading to potential classification under Heading 8708 or 9026 of the Customs Tariff Act, 1975. 7. Heading 9026 Application: The devices are used for measuring gas pressure, employing electrical phenomena for measurement, falling under the scope of Heading 9026, specifically sub-heading 9026 20 00 for pressure measurement instruments. 8. Legal Interpretation: Reference to General Rules of Interpretation (GRI-1) and exclusion clauses for parts and accessories under Chapter 90 of the Nomenclature, indicating exclusion from Section XVII and Heading 8708. 9. Precedent: Citing the case of Premier Instruments & Controls Ltd., where a similar device was classified as a part and accessory of vehicles, contrasting with the current devices' classification under 9026 20 00. 10. Case Laws: Analysis of case laws like SPM India, emphasizing the appropriate classification under Heading 9026 for precision measuring instruments, supporting the ruling for the devices under consideration. 11. Ruling: The Authority ruled that both the differential pressure sensor and tyre pressure monitoring system should be classified under subheading 9026 20 00 of the Customs Tariff Act, 1975, based on the detailed analysis and legal interpretations presented.
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