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CESTAT held that the imported sensors are classifiable under CTI 9027 1000 (instruments for gas analysis) rather than under CTH 9026 or CTI 9032 9000, on the basis of their electrochemical (zirconium/solid-cell) gas-analysis functioning and Chapter 90 Note 2 which mandates specific heading classification for parts and accessories. The Tribunal found no evidence of suppression or mis-declaration warranting invocation of the extended period of limitation; continuous prior self-assessments by the appellants militated against a finding of deliberate concealment. Consequently the adjudication is upheld only to the extent of classification under CTI 9027 1000, while confirmation of extended-period demands and attendant fines/penalties is set aside; appeal allowed in part.
CESTAT held that the imported sensors are classifiable under CTI 9027 1000 (instruments for gas analysis) rather than under CTH 9026 or CTI 9032 9000, on the basis of their electrochemical (zirconium/solid-cell) gas-analysis functioning and Chapter 90 Note 2 which mandates specific heading classification for parts and accessories. The Tribunal found no evidence of suppression or mis-declaration warranting invocation of the extended period of limitation; continuous prior self-assessments by the appellants militated against a finding of deliberate concealment. Consequently the adjudication is upheld only to the extent of classification under CTI 9027 1000, while confirmation of extended-period demands and attendant fines/penalties is set aside; appeal allowed in part.
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