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TMI Blog2024 (8) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... sure Sensors (DPS). Further, the applicant has informed the functioning of Tire pressure monitoring system and Differential Pressure Systems as below : 2.3 Tire Pressure Monitoring System (TPMS) : 2.3.1 In order to ensure that the vehicles manufactured by the Applicant conform to the highest safety standards, the applicant fits their vehicles with the Tire Pressure Monitoring System. The role of Tire Pressure Monitoring System is to monitor the pressure in all tires of the vehicle and accordingly update the driver in case any irregularity is noticed. In order to enable Tire Pressure Monitoring System in its vehicles, the Applicant imports an instrument knows as a "TPMS Sensor Assembly". 2.3.2 TPMS is a combination of : (a) A pressure valve which allows the tire to be filled with air ("Valve"); and, (b) A Sensor which is capable of monitoring the pressure inside the tire ('Tire Sensor'). 2.3.3 After import, TPMS is fitted by the Applicant within the rims of vehicles. It is to be noted here that the TPMS is only fitted in higher trims or their vehicles. The lower trims are only fitted with the Valve. Further, the TPMS is imported as a complete unit i.e. the Valve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 The Jurisdictional Customs Commissionerate sent the comments vide their letter dated 26-9-2023. Inter alia it has been informed they have no cases with regard to the classification of the TPMS and DPS. No comments have been made on the classification of the subject goods. 4. Details of personal hearing : A personal hearing was held on 12-12-2023 at 11:30 PM. Shri Nishant Shah, Advocate along with other officials/representative of applicant appeared for the hearing. The applicant reiterated their contention of classification of subject goods and argued that the subject items be covered under CTI 9026 20 00. They explained the functions of TPMS and DPS. They mainly relied upon the judgment passed in matter of M/s. Tata Motors by this Advance Ruling Authority vide order dated 17-3-2022. They also contended that globally also the same classification system is being followed and that as per GIR Specific entry shall prevail over general entry in the Customs tariff. No body appeared physically or through virtual mode from the jurisdictional commissionerate of the proposed port of Import. 5. I have considered all the materials placed before me in respect of the classification of subje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstruments for measurement of pressure or as parts and accessories to be used solely or principally with vehicles. Therefore, I am confronted with two different possible headings for classification of the impugned devices. i.e. 8708; Parts and accessories of the motor vehicles of Heading 8701 to 8705 or 9026: instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example flow meters, level gauges, manometers, heat meters) excluding instruments and apparatus of Heading 9014, 9015, 9028 or 9032. 6.2 Relevant portion of CTH 9026 is reproduced below for ease of reference : 9026 INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING THE FLOW, LEVEL, PRESSURE OR OTHER VARIABLES OF LIQUIDS OR GASES (FOR EXAMPLE, FLOW METERS, LEVEL GAUGES, MANOMETERS, HEAT METERS), EXCLUDING INSTRUMENTS AND APPARATUS OF HEADING 9014, 9015, 9028 OR 9032 9026 10 - For measuring or checking the flow or level of liquids : 9026 10 10 --- Flow meters u Free - 9026 10 20 --- Level gauges u Free - 9026 10 90 --- Other u Free - 9026 20 00 - For measuring or checking pressure u Free - 9026 80 - Other inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Sr. No. 8 of this list states that the instruments and apparatuses of Chapter 90, including those used on certain vehicles are excluded from Section XVIII. Sr. No. 8(e) mentions a manometer (Heading 9026). a pressure gauge, as one of the examples in the exclusion list. As pressure gauges like TPMS and DPS can be classified under Chapter 90, they appear to be excluded from Section XVII, and consequently from Heading 8708. 7. It is also necessary to Take note of the case laws that has dealt with similar questions, i.e. whether to classify a particular device as a part and accessory of a vehicle or as a separate article. In the case of Premier Instruments & Controls Ltd. 2005 (101) ECC 566, 2005 (183) E.L.T. 65 (Tri. - Chennai). as upheld by the Apex Court, the Chennai Bench of the Hon'ble Tribunal ruled that the automotive dashboard cluster consisting of pressure gauge, temperature gauge, fuel gauge, ammeter and speedometer are classifiable as parts and accessories of vehicles. The Hon'ble Tribunal observed that these devices containing multiple instruments were cleared as a single device, i.e., as an instrument cluster. Although the components of the instrument are classifiable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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