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M/s Denso Haryana Pvt Ltd Versus Commissioner of Customs (I And G) , New Delhi

2015 (11) TMI 1085 - CESTAT NEW DELHI

Classification 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 a .....

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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. - rat .....

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peal has been filed against Order-in-Appeal dated 07.02.2011 in terms of which 336 oxygen sensors valued at ₹ 2,28,491/- imported by the appellant were held to be classifiable were CTH 9027 1000 while appellant claimed the classification under 90318000. As the dispute in this case is regarding classification, the said two competing headings are reproduced below for convenience:- "CTH 9027.10.00 of the import Tariff 9027 instruments and apparatus for physical or chemical analysis (for .....

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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 explaine .....

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on of fuel in the engine leading to emission of raw gases (hydrocarbons), carbon monoxide and also nitrogen oxide when combustion temperature is very high. Lean Mixture; When the combustion of gases generated due to burning of fuel in engine is optimum (stoichiometric or theoretical combustion) i.e., HC & CO are less likely to be generated when air fuel mixture is lean, however, excessively lean mixture result in engine misfire and increase the hydrocarbon, NOx. Using the Stoichiometric air .....

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om Wikipedia to press home the point that these 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 ins .....

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name for detecting device used to locate or detect presence of matter or energy. Apart from the explanation given by the appellant, Wikipedia write-up on oxygen sensors (http://en.wikipedia.org/wiki/oxygen_sensor), clearly records that "oxygen sensors do not directly measure the air or the fuel entering the engine. But when information from oxygen sensors is coupled with information from other sources it can be used to indirectly determine the air to fuel ratio". As per the same Wikipe .....

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aid 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. .....

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analysing exhaust gases) or for measuring the compression in the cylinders" are covered thereunder. 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. 6. We find that the opinion of U.S. Customs cited by the ld. Departmental Representative was in respect of a different product namely, "sensidyne gas detector tubes" and &q .....

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