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of <h1>Classification of MAP and air temperature sensors affirmed under tariff heading for precision measuring instruments; appeal allowed.</h1> Classification of imported MAP and air temperature sensors turned on chapter and heading explanatory notes and the essential character test; the tribunal ... Classification of goods - imported Manifold Absolute Pressure and Air Temperature sensors (MAP & AT sensors) - Interpretation of Chapter and Heading explanatory notes and essential character test - Admissibility of internet material in classification proceedings - First Appellate Authority and Adjudicating Authority findings - Authority for Advance Rulings precedents and co-ordinate Bench decisions - Note 2(a) to Chapter 90 - Note 2(g) to Section XVII - HELD THAT:- From the two orders i.e. SPM India Ltd. [2006 (12) TMI 368 - CESTAT, BANGALORE] and Bosch India Ltd. [2020 (7) TMI 239 - CESTAT BANGALORE], we find that though in that case no contention was raised that the goods were classifiable under CTH 8708, there are findings sufficiently supporting their classification under CTH 9026. We further find that while the goods are not identical in those cases to the present case, the essential characteristic, i.e., the goods being precision measuring equipment, is a common factor. We therefore consider ourselves bound by the orders of those two co-ordinate Benches. In any case, CTH 9026 is the more specific heading than CTH 8708. We are thus satisfied that the imported goods are covered by CTH 9026. Having held so, we are supported (though not bound) by the reasoning of the Authority for Advance Rulings In Re: Mahindra and Mahindra Ltd. [2024 (8) TMI 616 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS, MUMBAI]. There too, there were pressure sensors, although not for the same purposes, but in automobiles. Thus, we are of the view that the impugned order cannot sustain for which reason we set aside the same. In the result, Appeal is allowed with consequential benefits, if any, as per law. Issues: Whether the imported Manifold Absolute Pressure and Air Temperature sensors (MAP and AT sensors) are classifiable under sub-heading 9026 20 00 (instruments for measuring or checking pressure) of the Customs Tariff Act, 1975, or as parts/accessories of motor vehicles under heading 87089900.Analysis: The Tribunal examined the nature and essential character of the goods, noting that the sensors continuously measure intake manifold pressure and temperature and convert variations into electrical signals transmitted to the ECU. The Tribunal considered Chapter 90 (measuring and checking instruments) and Chapter 87 (parts and accessories of motor vehicles), relevant Chapter and Section Notes including Note 2(a) to Chapter 90 and Note 2(g) to Section XVII, and HSN Explanatory Notes. The Tribunal followed precedents of coordinate Benches (SPM India Ltd. and Bosch India Ltd.) and the Authority for Advance Rulings (Mahindra & Mahindra Ltd.) which treated similar pressure/temperature sensing devices as precision measuring instruments falling under Heading 9026. The Tribunal held that CTH 9026 is a more specific heading than CTH 8708 and that the essential characteristic of the imported goods is that of precision measuring apparatus capable of being classified under sub-heading 9026 20 00. The Tribunal also disapproved reliance on internet sources and noted the Department had not successfully rebutted the specific classification claim.Conclusion: The MAP and AT sensors are classifiable under sub-heading 9026 20 00 of the Customs Tariff Act, 1975. The impugned orders are set aside and the appeal is allowed; consequential benefits, if any, are granted as per law.
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