TMI Blog2006 (12) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... ssified an instrument for measuring or checking pressure. When there is a specific entry, there is no need to come to residual entry preferred by the Revenue. Moreover, the Commissioner (Appeals) has given a very detailed finding after going through the literature and HSN Explanatory Notes. The case laws relied on by the Respondents are also relevant. Thus, we do not find any merit in the Revenue s appeal and the same is rejected. - Dr. S.L. Peeran, Shri T.K. Jayaraman, JJ. REPRESENTED BY :Shri K. Sambi Reddi, JDR, for the Appellant. Shri M.S. Nagaraja, Advocate, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. This appeal has been filed against the Order-in-Appeal No. 102/2004-Cus. dated 24-9-2004, pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it indicates the rate of leak in terms of ml/min or ml/sec. The principal function of the Air Leak Tester is to test whether there is any leakage or not. It is not primarily designed to measure the pressure of either liquid or gas. If it were to be a mere measuring devise, it need not test the leakage. Thus the equipment viz. Air leak tester certainly merits classification under CTH 9031. (ii) The principal function of the equipment under import is testing (as revealed by the product catalogue). In the process of leak testing, the equipment may be checking certain parameters. The said criteria alone cannot conclude that it is only a checking instrument. The essential character of the equipment is testing. Therefore, under Rule 3(b) of Int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the same. 4. Shri K. Sambi Reddi, learned JDR reiterated the grounds of the appeal. 5. Shri M.S. Nagaraja, learned Advocate appeared on behalf of the Respondents. He took us through the entries in the Customs Tariff and pointed out that the Heading 9031 refers to measuring and checking of instruments is not specified elsewhere. However, in the present case, the impugned goods answer to the descriptions of entry under 9026. The Commissioner (Appeals) has gone though the product literature and also HSN Explanatory Notes and came to the conclusion that the impugned goods function by measuring the air differential pressure and rightly classifiable as instruments for measuring or checking pressure. He relied on the Apex Court judgment ren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s incorporating different pressure sensor which measures and checks the volume or pressure of air/gas and determines the existence of leakage of air/gas and the rate of leak. The leakage is determined only based on measurement of pressure. In view of the actual position, the impugned item can definitely be classified an instrument for measuring or checking pressure. When there is a specific entry, there is no need to come to residual entry preferred by the Revenue. Moreover, the Commissioner (Appeals) has given a very detailed finding after going through the literature and HSN Explanatory Notes. The case laws relied on by the Respondents are also relevant. In these circumstances, we do not find any merit in the Revenue s appeal and the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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