Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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Tire Pressure Monitoring Sensors (TPMS) and Differential Pressure Sensors (DPS) are used for measuring gas pressure and are fitted with sensors sensitive to pressure variations. They fall under Heading 9026 which covers instruments like manometers for measuring or checking liquid or gas pressure, including electrical pressure gauges based on variations in electrical phenomena or using ultrasound, as well as differential pressure gauges used to measure pressure differences. The devices under consideration use electrical phenomena to measure pressure, hence classifiable under Heading 9026. Sub-heading 9026 20 00 specifically includes instruments for measuring or checking pressure. Previous rulings support classifying similar devices like air leak testers and water sensors under Heading 9026 instead of residual Heading 9031 when a specific entry exists. Therefore, TPMS and DPS merit classification under sub-heading 9026 20 00 of the Customs Tariff Act, 1975.
Tire Pressure Monitoring Sensors (TPMS) and Differential Pressure Sensors (DPS) are used for measuring gas pressure and are fitted with sensors sensitive to pressure variations. They fall under Heading 9026 which covers instruments like manometers for measuring or checking liquid or gas pressure, including electrical pressure gauges based on variations in electrical phenomena or using ultrasound, as well as differential pressure gauges used to measure pressure differences. The devices under consideration use electrical phenomena to measure pressure, hence classifiable under Heading 9026. Sub-heading 9026 20 00 specifically includes instruments for measuring or checking pressure. Previous rulings support classifying similar devices like air leak testers and water sensors under Heading 9026 instead of residual Heading 9031 when a specific entry exists. Therefore, TPMS and DPS merit classification under sub-heading 9026 20 00 of the Customs Tariff Act, 1975.
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