https://www.taxtmi.com/caselaws?id=426480 Differential pressure sensors and tyre pressure monitoring sensors were held to fall under Heading 9026, sub-heading 9026 20 00, because they measure pressure through electrical sensing elements and answer the tariff description of instruments and apparatus for measuring or checking pressure. Chapter 90 goods are excluded from Section XVII by Note 2(g), so articles classifiable as Chapter 90 instruments cannot be treated as motor vehicle parts and accessories under Heading 8708 merely because they are used in vehicles. The more specific pressure-measuring heading therefore governs classification, and the ruling was in favour of the assessee. en-us Thu, 17 Mar 2022 00:00:00 +0530 Thu, 18 Aug 2022 08:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426480 Differential pressure sensors and tyre pressure monitoring sensors were held to fall under Heading 9026, sub-heading 9026 20 00, because they measure pressure through electrical sensing elements and answer the tariff description of instruments and apparatus for measuring or checking pressure. Chapter 90 goods are excluded from Section XVII by Note 2(g), so articles classifiable as Chapter 90 instruments cannot be treated as motor vehicle parts and accessories under Heading 8708 merely because they are used in vehicles. The more specific pressure-measuring heading therefore governs classification, and the ruling was in favour of the assessee. Case-Laws Customs Thu, 17 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426480