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2022 (8) TMI 719 - AAR - CustomsClassification of import goods - differential pressure sensors and tyre pressure monitoring sensors - to be classified under heading 8708 or under heading 9026? - HELD THAT:- 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 - 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. 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-heading 9026 20 00 is the appropriate classification for the devices under consideration. The differential pressure sensor and tyre pressure monitoring system merit classification under subheading 9026 20 00 of the first schedule of the Customs Tariff Act, 1975.
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