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TMI Blog2015 (11) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... is regarding classification, the said two competing headings are reproduced below for convenience:- "CTH 9027.10.00 of the import Tariff 9027 instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); mictrotomes. 9027.10.00- Gas or smoke analysis apparatus 9027.20.00-.... 90.31 - Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors. 903 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ygen sensor for rich air fuel ratio and approximately 0V for a lean ratio. Working Principle: Oxygen sensor has ZrO2 solid electrolyte which works as oxygen ionic conductive material at more than 300°C. when the air is introduced into the sensor, ZrO2 solid electrolyte reacts on a difference in oxygen concentration between atmosphere and exhaust gas side which generate electromotive forces as a concentration cell." It also submitted the extract from Wikipedia to press home the point that these sensors are not measuring devices. It also cited the judgement in the case of Pentax Engineering Pvt. Ltd. Vs. CC, Bombay [1998 (99) ELT 368 (Tri.)]. CESTAT judgement in the case of Vasta Marketing Vs. CC, Chennai [2010 (253) ELT 129 (Tri- Chen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 5. Revenue relied upon the HSN Explanatory Notes und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was a part of the gas detection and monitoring system. The gas detection and monitoring system was classifiable under Heading No. 85.31 of the Tariff, which covered electric sound or visual sound apparatus. As explained by the Consultant, the role of Sensor was to detect the level of the explosive gas etc. and to sound the alarm although at a distance as and when the level of the explosive gas, etc. reach a particular level. We consider that taking independently the sensor was neither an instrument nor apparatus for physical or chemical analysis; nor it could measure or check, quantity of explosive gas, etc. We consider that when the pas detection and monitoring system as a whole was not classifiable under Heading No. 90.27 of the Tariff, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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