https://www.taxtmi.com/caselaws?id=756912 AAR Mumbai classified Tire Pressure Monitoring Sensors (TPMS) and Differential Pressure Sensors (DPS) under sub-heading 9026 20 00 of the Customs Tariff Act, 1975. The Authority determined these devices measure gas pressure using electrical phenomena and sensors sensitive to pressure variations. Heading 9026 covers instruments for measuring pressure of liquids or gases, including electrical pressure gauges and differential pressure gauges. The ruling followed precedent from CESTAT Bangalore, which held that specific entries under Heading 9026 should be preferred over residual entries under Heading 9031 for pressure measuring instruments. en-us Fri, 05 Jan 2024 00:00:00 +0530 Mon, 12 Aug 2024 08:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756912 AAR Mumbai classified Tire Pressure Monitoring Sensors (TPMS) and Differential Pressure Sensors (DPS) under sub-heading 9026 20 00 of the Customs Tariff Act, 1975. The Authority determined these devices measure gas pressure using electrical phenomena and sensors sensitive to pressure variations. Heading 9026 covers instruments for measuring pressure of liquids or gases, including electrical pressure gauges and differential pressure gauges. The ruling followed precedent from CESTAT Bangalore, which held that specific entries under Heading 9026 should be preferred over residual entries under Heading 9031 for pressure measuring instruments. Case-Laws Customs Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756912