Classification of air mass meter turns on proven controlling function, with Revenue failing to justify reclassification and exemption denial.

Classification of a Hot Film Air Mass Meter depended on its true function: the brochure showed it directly measured air intake and supplied data for fuel calculation and engine management, but did not establish that it was designed to control gas flow or possessed the control features required for Heading 9032. Applying the earlier decision in the same assessee's case, the Tribunal held that reclassification from a measuring instrument heading to an automatic control heading requires cogent proof of the controlling function. As the Revenue failed to discharge that burden, the goods were classifiable under CTH 9026 8090, not CTH 9032 8990, and denial of exemption under Notification No. 24/2005-Customs was not sustained.

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Issues: Whether the imported Hot Film Air Mass Meter was classifiable under CTH 9026 8090, as claimed by the importer, or under CTH 9032 8990 as proposed by the Revenue, and consequently whether the benefit of Notification No. 24/2005-Customs dated 01.03.2005 was available.

Analysis: The classification dispute turned on the true function of the goods. The brochure showed that the Hot Film Air Mass Meter directly measures air intake and provides information for fuel calculation and related engine management, but the material did not establish that the goods were designed to control the flow of gas or that they possessed the control features necessary for Heading 9032. The Tribunal applied the earlier decision in the same assessee's case and followed the principle that, for classification under Heading 9032, the controlling function must be established by cogent evidence. The Revenue failed to discharge that burden.

Conclusion: The goods were held classifiable under CTH 9026 8090 and not under CTH 9032 8990, and the denial of exemption was not sustained.

Ratio Decidendi: Where the Revenue seeks reclassification from a measuring instrument heading to an automatic control heading, it must prove that the goods actually perform the requisite controlling function and not merely measure or provide input data.

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