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TMI Blog2022 (8) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... fferences. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an increased pressure drop across the filter. DPS, thereby, provides an analogue output voltage proportional to the differential pressure across the filter. Two piezo-resistive pressure sensing elements and Application-Specific Integrated Circuits (ASIC) are utilized to convert the applied pressure to an analogue voltage. Further, these pressure sensors are connected to the Engine Control Unit (ECU). 2.2 TPMS is an electronic system designed to monitor the air pressure inside the pneumatic tyres of vehicles. TPMS provides real-time tyre pressure information. TPMS uses pressure monitoring sensors within each tyre that monitors specific pressure levels. Sensors in a direct TPMS may even provide tyre temperature readings. The direct tyre p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner. Therefore, I proceed to pronounce my rulings on the basis of information available on record. The issue before me is the classification of DPS and TPMS. 5.1 According to the applicant, a DPS employs piezo-resistive sensors for the detection of pressure. The device is mounted on the side of the vehicle s Diesel Particulate Filter (DPF) connected to the exhaust and is used to monitor its condition by measuring the difference in pressure between the front and rear parts of DPF. By monitoring the pressure difference between these two points, the saturation level of the DPF can be determined. Once a certain level of pressure is detected by the sensor, it transmits a signal to the main ECU. The ECU then sends out an engine post-inj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers, level gauges, manometers, heat meters), excluding instruments and apparatus of Heading 9014, 9015, 9028 or 9032. 6.1 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. One of the types of pressure gauge, as per explanatory notes, is an electrical pressure gauge based on variations of an electrical phenomenon (e.g., resistance, capacitance) or using ultrasound. Further, Heading 9026 also includes differential pressure gauges, used to measure pressure diff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Accessories, (A). It lists parts and accessories excluded by the above-mentioned section note. Sr. No. 8 of this list states that the instruments and apparatuses of Chapter 90, including those used on certain vehicles are excluded from Section XVII. Sr. No. 8(e) mentions a manometer (Heading 9026), a pressure gauge, as one of the examples in the exclusion list. As pressure gauges like DPS and TPMS can be classified under Chapter 90, they appear to be excluded from Section XVII, and consequently from Heading 8708. 6.3 It is also necessary to take note of the case laws that has dealt with similar questions, i.e., whether to classify a particular device as a part and accessory of a vehicle or as a separate article. In the case of Prem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Heading 9026 as an appropriate heading for air leak tester. The issue of classification of water sensors used for monitoring and detecting the presence of water in the fuel feed system under consideration. The Hon ble Tribunal, 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 my considered opinion that Heading 9026 and more specifically sub-heading 9026 20 00 is the appropriate classification for the devices under consideration. 7. In view of my aforesaid discussions, I rul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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