Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights August 2024 Year 2024 This

Tire Pressure Monitoring Sensors (TPMS) and Differential ...


measure gas pressure via electrical phenomena, classifiable under sub-heading 9026 20 00 of are pressure sensors; previous rulings classify similar devices under Heading 9026 when specific entry exists

Case Laws     Customs

August 12, 2024

Tire Pressure Monitoring Sensors (TPMS) and Differential Pressure Sensors (DPS) are used for measuring gas pressure and are fitted with sensors sensitive to pressure variations. They fall under Heading 9026 which covers instruments like manometers for measuring or checking liquid or gas pressure, including electrical pressure gauges based on variations in electrical phenomena or using ultrasound, as well as differential pressure gauges used to measure pressure differences. The devices under consideration use electrical phenomena to measure pressure, hence classifiable under Heading 9026. Sub-heading 9026 20 00 specifically includes instruments for measuring or checking pressure. Previous rulings support classifying similar devices like air leak testers and water sensors under Heading 9026 instead of residual Heading 9031 when a specific entry exists. Therefore, TPMS and DPS merit classification under sub-heading 9026 20 00 of the Customs Tariff Act, 1975.

View Source

 


 

You may also like:

  1. Classification of import goods - differential pressure sensors and tyre pressure monitoring sensors - The impugned devices are used for measuring the pressure of gases....

  2. Classification of goods - rate of tax - Namkeens or not - The Jackfruit Chips and Banana Chips are classifiable under Customs Tariff Heading 2008.19.40 (Not as Namkeens)...

  3. Classification of goods - Kimam - under the eight digit tariff regime, “preparations containing chewing tobacco” are covered under tariff sub-heading 2403 99 20 - the...

  4. Classification of group of goods - measuring devices, namely flowmeters - t Even though it is possible that some of the flowmeters proposed to be imported by the...

  5. Classification of goods - rate of tax - NAMKEENS or not - The Jackfruit Chips, Banana Chips, Potatoto Chips, Tapioca Chips, Chembu Chips and Pavakka Chips are...

  6. Imported flow meters, pressure transmitters, level transmitters, parts and accessories were classified under tariff headings 9032 8990 and 9032 9000 or 9026 of Customs...

  7. Classification of goods - Smart Plug - Observing that Smart Plug is designed to primarily function as an electrical switch but is significantly more than a simple...

  8. Classification of goods - rate of GST - Dry Powders containing Protein Powder with Vitamins & Minerals - Sub-heading nos. 3004 50 10 and 3004 50 20 cover “Haematinic and...

  9. Classification of goods - Roasted / salted / roasted and salted Cashew nuts are classifiable under Customs Tariff Heading 2008.19.10 and roasted / salted / roasted and...

  10. Classification of imported goods - Gas chromatograph used for monitoring dissolved gas in Mineral Oil - classification depends on the principal function of the product -...

  11. Classification of goods - The Bus air-conditioning system inclusive of Rooftop unit, compressor and installation kit for one consolidated price to a single customer...

  12. Classification of imported goods - networking device - The networking devices model Nos. D5N87C (rooftop node or RT node) and D5N87D9 (customer premise node or CP node)...

  13. Classification of imported goods - The following four devices, namely Echo Auto, Echo Flex, Echo Link and Echo Link Amp are classifiable under sub-heading 8517 62 90;...

  14. Jaljeera is nothing but a Masala packed into packets of different nature - Jaljeera is classifiable under chapter sub heading 09.03 during the period up to 01-03-2005...

  15. Manufacturing of go-kart and parts thereof - classifiable under chapter sub-heading number 8703.90 or not once Heading 95.08 is excluded the other one 87.03, will apply...

 

Quick Updates:Latest Updates