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    <title>2024 (8) TMI 616 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS, MUMBAI</title>
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    <description>Tire Pressure Monitoring Sensors and Differential Pressure Sensors, being pressure-measuring devices that sense pressure variations and transmit data, are classifiable under Heading 9026 as instruments for measuring or checking pressure. Section XVII Note 2 excludes articles of Chapter 90 from treatment as vehicle parts and accessories even when used principally with motor vehicles, so classification under Heading 8708 is not appropriate. Applying the General Rules for Interpretation and the more specific heading principle, the goods fall under sub-heading 9026 20 00 as pressure-measuring instruments rather than motor vehicle parts.</description>
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    <pubDate>Fri, 05 Jan 2024 00:00:00 +0530</pubDate>
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      <description>Tire Pressure Monitoring Sensors and Differential Pressure Sensors, being pressure-measuring devices that sense pressure variations and transmit data, are classifiable under Heading 9026 as instruments for measuring or checking pressure. Section XVII Note 2 excludes articles of Chapter 90 from treatment as vehicle parts and accessories even when used principally with motor vehicles, so classification under Heading 8708 is not appropriate. Applying the General Rules for Interpretation and the more specific heading principle, the goods fall under sub-heading 9026 20 00 as pressure-measuring instruments rather than motor vehicle parts.</description>
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