https://www.taxtmi.com/caselaws?id=268276 Oxygen sensors imported for automobile exhaust systems were held not to fall under Chapter Heading 9027 because they are detecting devices and do not themselves perform physical or chemical analysis, nor do they match the illustrative measuring or checking instruments listed there. They were treated as components used in apparatus for regulating vehicle motors and ascertaining carburettor settings by analysing exhaust gases, consistent with the HSN Explanatory Notes to Chapter Heading 9031. A cited foreign customs opinion was disregarded as non-binding and factually different, and the earlier Pentax Engineering view supported the conclusion that a sensor by itself is not classifiable under Chapter Heading 9027. en-us Wed, 15 Jul 2015 00:00:00 +0530 Thu, 07 Jan 2016 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268276 Oxygen sensors imported for automobile exhaust systems were held not to fall under Chapter Heading 9027 because they are detecting devices and do not themselves perform physical or chemical analysis, nor do they match the illustrative measuring or checking instruments listed there. They were treated as components used in apparatus for regulating vehicle motors and ascertaining carburettor settings by analysing exhaust gases, consistent with the HSN Explanatory Notes to Chapter Heading 9031. A cited foreign customs opinion was disregarded as non-binding and factually different, and the earlier Pentax Engineering view supported the conclusion that a sensor by itself is not classifiable under Chapter Heading 9027. Case-Laws Customs Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268276