TMI Blog2015 (11) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mictrotomes. 9027.10.00- Gas or smoke analysis apparatus 9027.20.00-.... 90.31 - Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors. 9031.80 - Other instruments, appliances and machines 9031.90 - Parts and accessories 2. The appellant has contended that the sensors in question are not instruments or apparatus for physical or chemical analysis nor are they instruments or apparatus for measuring or checking viscosity, porosity expansion surface tension or the like. These are also not instruments and apparatus for measuring or checking quantities of heat, sound or light. The appellant explained as under:- The oxygen sensor is position ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sensors are not measuring devices. It also cited the judgement in the case of Pentax Engineering Pvt. Ltd. Vs. CC, Bombay [1998 (99) ELT 368 (Tri.)]. CESTAT judgement in the case of Vasta Marketing Vs. CC, Chennai [2010 (253) ELT 129 (Tri- Chennai)] was also cited by the appellant. 3. The ld. Departmental Representative, on the other hand, stated that the impugned goods are nothing but an instrument for physical analysis and is also a measuring instrument and therefore it falls under Chapter Heading 9027. Ld. Departmental Representative also stated that Chapter Heading 9031 covers measuring or checking instruments, appliances and machines which are not specified or included elsewhere in the chapter. The ld. departmental representatives ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds 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. 5. Revenue relied upon the HSN Explanatory Notes under chapter 9027 to say that gas or smoke analysis apparatus is covered under chapter heading 9027. But the fact is that the impugned goods are not gas or smoke analysis apparatus; they are merely sensors. On the other hand we find that as per HSN Explanatory Note under chapter heading 9031, apparatus for testing and regulating vehicle motors, for checking all parts of the ignition system, for ascertaining the best carburettor setting (by analysing exhaust gases) or for measuring the compression in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment nor apparatus for physical or chemical analysis; nor it could measure or check, quantity of explosive gas, etc. We consider that when the pas detection and monitoring system as a whole was not classifiable under Heading No. 90.27 of the Tariff, the parts in this case, the sensor could not be covered by the sub-heading No. 9027.90 of the Tariff. (emphasis added) Thus, the ratio of this judgement [Pentax Engineering Pvt. Ltd. (supra)] is clearly applicable to the present case supporting the view that the impugned goods are not classifiable under CTH 90.27. 7. In the light of the analysis above, we are of the view that the impugned goods are more appropriately classifiable under Chapter Heading 9031 of Customs Tariff. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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