https://www.taxtmi.com/caselaws?id=777650 NOx and allied sensors used to analyse oxygen and nitrogen oxides in exhaust gas were classified under heading 9027 as gas or smoke analysis apparatus, because their essential electrochemical analytical function brought them within the specific tariff entry rather than the more general headings 9026 or 9032. The extended period of limitation was not sustainable in a pure classification dispute where the importer had disclosed the goods in multiple bills of entry and there was no proof of suppression or wilful misstatement. As a result, the classification finding was maintained, while the demand, redemption fine and penalty based on extended limitation were set aside, leaving only the normal-period demand to stand. en-us Thu, 14 Aug 2025 00:00:00 +0530 Wed, 03 Sep 2025 08:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777650 NOx and allied sensors used to analyse oxygen and nitrogen oxides in exhaust gas were classified under heading 9027 as gas or smoke analysis apparatus, because their essential electrochemical analytical function brought them within the specific tariff entry rather than the more general headings 9026 or 9032. The extended period of limitation was not sustainable in a pure classification dispute where the importer had disclosed the goods in multiple bills of entry and there was no proof of suppression or wilful misstatement. As a result, the classification finding was maintained, while the demand, redemption fine and penalty based on extended limitation were set aside, leaving only the normal-period demand to stand. Case-Laws Customs Thu, 14 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777650