Tariff classification of flame sensing systems favours Chapter 90 where measuring and automatic control functions go beyond simple signalling.

Tariff classification of a flame sensing system turned on whether it was merely an electric signalling device under Heading 85.17 or an electrical measuring, checking, analysing or automatically controlling apparatus under Heading 90.28 read with Heading 90.25(1). The equipment continuously sensed ultraviolet radiation, analysed electrical pulses through a 14-bit ripple counter, and automatically reacted when flame intensity fell below the threshold; those functions went beyond simple detection and signalling. Heading 85.17 was therefore held inapplicable, and the system was classified under Chapter 90.

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Issues: Whether the flame sensing system and its component parts were classifiable under Heading 85.17 as electric sound or visual signalling apparatus, or under Heading 90.28(4) read with Heading 90.25(1) as electrical measuring, checking, analysing or automatically controlling instruments and apparatus.

Analysis: The competing tariff entries were examined with reference to the nature and function of the imported system. The system did not merely detect flame and issue a signal in the manner of a fire alarm or flame detector contemplated under Heading 85.17. Its functioning included continuous sensing of ultraviolet radiation, analysis of electrical pulses through the 14-bit ripple counter, and automatic reaction when the flame intensity fell below the threshold. The Explanatory Notes to Heading 85.17 showed that the heading covered detecting and signalling devices, whereas the imported equipment performed a further measuring and control function. On that basis, Heading 85.17 was found inappropriate and the apparatus was held to fall within the scope of Heading 90.28.

Conclusion: The flame sensing system was held classifiable under Chapter 90 and not under Heading 85.17, and the appeals were allowed in favour of the assessee.

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