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TMI Blog2024 (8) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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. In the case of COMMISSIONER OF CUSTOMS, BANGALORE VERSUS SPM INDIA LTD. [ 2006 (12) TMI 368 - CESTAT, BANGALORE] , the issue of classification of air leak tester was under consideration. It was observed by the Hon ble Tribunal that the air leak tester is a high precision measuring instrument and can be classified under Heading 9026, and that when there is a specific entry, there is no need to choose a residual entry under Heading 9031. Accordingly, the Hon ble Tribunal ruled that the 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. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TPMS is reproduced hereinbelow in Table I for ease of reference. Such a statement of cost is based on a comparative analysis of the cost of the constituent items i.e. Vave and Sensor as sold separately. (Table 1) Component Percentage of total value Air Valve for pneumatic transmission 4% Sensor to measure air pressure and transmitter to transmit data captured by the sensor 96% 2.4 Differential Pressure Sensor : 2.4.1 In addition to safety, the vehicles manufactured by the Applicant also strive to comply with the highest standards of environmental norms. Accordingly, the Applicant fits various components to diesel variants of its vehicles in order to reduce emissions. One such component is the Differential Pressure Sensor ( DPS ). 2.4.2 DPS is a pressure sensor fitted to the Diesel Particulate Filter ( DPF ) which is located at the exhaust of the vehicle. DPF performs an important task of filtering and reducing carbon emissions of the vehicle. Accordingly, DPS is responsible for measuring the differential pressure in DPF i.e. the difference in pressure between the inward flow of exhaust gases into DPF and outward flow of filtered exhaust gases from DPF. 2.4.3 Applicant further infor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, I proceed to pronounce a ruling on the basis of information available on record as well as existing legal framework. The issue before me pertains to the classification of Tire Pressure Monitoring Sensors (TPMS) and Differential Pressure Sensors (DPS). 5.1 I find that the role of Tire Pressure Monitoring System is to monitor the pressure in all tires of the vehicle and accordingly update the driver in case any irregularity is noticed. TPMS is a combination of a pressure valve which allows the tire to be filled with air ( Valve ) and a Sensor which is capable of monitoring the pressure inside the tire ( Tire Sensor ). TPMS is to be fitted within the rims of vehicles. TPMS is only fitted in higher trims of their vehicles. The lower trims are only fitted with the Valve. Further, the TPMS is imported as a complete unit i.e. the Valve fitted thereon cannot be separated from the Tire Sensor. TPMS is imported as a pre-assembled item. I find that the percentage of total value in case of Sensor to measure air pressure and transmitter to transmit data captured by the sensor is significantly higher than the cost of Air Valve for pneumatic transmission. 5.2 I find that the Applicant al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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. 6.4 As per GRI I the titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions. Section XVII covers Chapter 87. Note 2 to Section XVII states that the expression ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Therefore, although, they are principally and solely used in vehicles, they appear to be excluded from Heading 8708. 7.1 I have also studied the case laws relied upon by the applicant. In the case of SPM India [2007 (211) E.L.T. 573 (Tri. - Bang.)], the issue of classification of air leak tester was under consideration. It was observed by the Hon ble Tribunal that the air leak tester is a high precision measuring instrument and can be classified under Heading 9026, and that when there is a specific entry, there is no need to choose a residual entry under Heading 9031. Accordingly, the Hon ble Tribunal ruled that the 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 Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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