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2020 (7) TMI 239 - AT - CustomsClassification of goods - water signal / sensors, pressure sensors, heart film air mass meters / air mass sensors and temperature sensors - whether classified under Heading 9026 or under 9032? - HELD THAT:- It is not categorically stated anywhere that the impugned instruments are capable of controlling the main machines; it is stated that the measurement is accurate and improves the engine performance. It is not coming forth from the literature that these are capable of triggering the stop or start of the engines. Thus, the Revenue could not establish the controlling feature of the instruments. Therefore, Revenue has not discharged its final responsibility to establish the correctness of the classification proposed by them. It was open to the Department to investigate the matter further to establish with cogent evidence to substantiate their contention. Revenue was within their rights to obtain any technical opinion to establish the classification of the instruments under Heading 9032 and to counter the claim of the appellants about the classification under Heading 9036. The same having not been done, there is no evidence to contradict the claim of the appellants. The appellants should be eligible to classify the goods under 9026 - Also, as it is not evidenced that the instruments do not have any mechanism to control or trigger, start or stop of the engine, in view of the HSN Explanatory Notes, they cannot be classified under 9032. Appeal allowed - decided in favor of appellant.
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