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2015 (11) TMI 1085 - AT - CustomsClassification of oxygen sensors - Classification under CTH 9027 1000 or under 90318000 - Held that:- it is obvious that oxygen sensors are not instruments or apparatus for physical or chemical analysis as they do not do any analysis and are not capable of doing so either. Indeed, 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. The sensors in question are essentially a part or component of the apparatus for ascertaining the best carburettor setting as these sensors enable such apparatus to detect the oxygen levels in the exhaust gases. - opinion of U.S. Customs cited by the ld. Departmental Representative was in respect of a different product namely, "sensidyne gas detector tubes" and "gas decometer tubes", Further, the opinion of customs administration of another country is not binding on the other customs administrations. - ratio of this judgement [Pentax Engineering Pvt. Ltd. (1997 (8) TMI 249 - CEGAT, NEW DELHI)] is clearly applicable to the present case supporting the view that the impugned goods are not classifiable under CTH 90.27. - Decided in favour of assessee.
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