Pressure-measuring sensors classify under Heading 9026, not motor vehicle parts, when Chapter 90 specifically covers them.

Differential pressure sensors and tyre pressure monitoring sensors were held to fall under Heading 9026, sub-heading 9026 20 00, because they measure pressure through electrical sensing elements and answer the tariff description of instruments and apparatus for measuring or checking pressure. Chapter 90 goods are excluded from Section XVII by Note 2(g), so articles classifiable as Chapter 90 instruments cannot be treated as motor vehicle parts and accessories under Heading 8708 merely because they are used in vehicles. The more specific pressure-measuring heading therefore governs classification, and the ruling was in favour of the assessee.

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Issues: Whether differential pressure sensors and tyre pressure monitoring sensors are classifiable under Heading 9026, specifically sub-heading 9026 20 00, or as parts and accessories of motor vehicles under Heading 8708.

Analysis: The devices were found to measure pressure through electrical sensing elements and to answer the description of instruments and apparatus for measuring or checking pressure under Heading 9026. Since articles of Chapter 90 are excluded from Section XVII by Note 2(g), goods classifiable as Chapter 90 instruments cannot be treated as parts and accessories of motor vehicles under Heading 8708 merely because they are used in vehicles. The more specific tariff entry for pressure-measuring instruments therefore governs classification.

Conclusion: The differential pressure sensors and tyre pressure monitoring sensors are classifiable under sub-heading 9026 20 00, and not under Heading 8708. The ruling is in favour of the assessee.

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