Classification of temperature pressure transducers as measuring instruments upheld, excluding them from the heading for electronic parts.

Temperature pressure transducers used to measure pressure and temperature simultaneously were classified as measuring instruments under Tariff Heading 90.24(1), because they functioned as general-purpose transducers converting physical magnitude for measurement and did not answer the description of parts or accessories containing electronic components under Tariff Heading 90.29(2). Prior decisions treating pressure transducers as measurement instruments were followed. The Revenue's classification was set aside, and the assessee obtained the consequential refund relief.

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Issues: Whether temperature pressure transducers imported by the appellant were classifiable under Tariff Heading 90.24(1) or under Tariff Heading 90.29(2).

Analysis: The product literature showed that the imported goods were pressure and temperature sensors used in polymer processes and were designed to measure pressure and temperature simultaneously in a single mounting well. Tariff Heading 90.29(2) covered parts or accessories containing thermionic valves, transistors, similar semiconductor devices, light emitting diodes, electronic micro circuits, or capacitors other than paper capacitors. The imported transducers did not answer that description. The cited prior decisions treated pressure transducers as classifiable under Heading 90.24(1) and recognised transducers as general purpose instruments used to convert physical magnitude from one form of energy into another for measurement purposes.

Conclusion: The transducers were classifiable under Tariff Heading 90.24(1) and not under Tariff Heading 90.29(2), in favour of the assessee.

Final Conclusion: The classification adopted by the Revenue was set aside and the refund-related relief followed the classification in favour of the appellant.

Ratio Decidendi: A transducer used for measuring pressure and temperature as an instrument of measurement falls to be classified under the heading for measuring or controlling instruments, and not under the heading for parts or accessories containing electronic components, where it does not itself contain such components.

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