https://www.taxtmi.com/highlights?id=96474 Classification of imported Manifold Absolute Pressure and Air Temperature sensors turned on whether they are precision measuring instruments or motor-vehicle parts. The tribunal applied Chapter/Heading explanatory notes and the essential character test, finding the devices precision measuring function decisive and the more specific heading applicable; it followed co-ordinate Bench precedents classifying similar sensors under the measuring-instruments heading and treated an Authority for Advance Rulings decision as persuasive. As a result the tribunal set aside the impugned adverse classification order and allowed the appeal with consequential benefits as per law. en-us Sat, 31 Jan 2026 08:55:17 +0530 Sat, 31 Jan 2026 08:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96474 Classification of imported Manifold Absolute Pressure and Air Temperature sensors turned on whether they are precision measuring instruments or motor-vehicle parts. The tribunal applied Chapter/Heading explanatory notes and the essential character test, finding the devices precision measuring function decisive and the more specific heading applicable; it followed co-ordinate Bench precedents classifying similar sensors under the measuring-instruments heading and treated an Authority for Advance Rulings decision as persuasive. As a result the tribunal set aside the impugned adverse classification order and allowed the appeal with consequential benefits as per law. Highlights Customs Sat, 31 Jan 2026 08:55:17 +0530 https://www.taxtmi.com/highlights?id=96474