https://www.taxtmi.com/caselaws?id=798641 Tariff classification of imported sensors turns on their objective characteristics and functions under General Rules for Interpretation Rules 1 and 6, with specific entries prevailing over residuary Heading 9031 and Revenue bearing the burden of disproving the declared classification. Thermistor-based temperature sensors, electrochemical gas-analysis sensors, pedal-position assemblies, vehicle-specific retainers and magnetic-field speed sensors require classification according to their respective functions. Section 28 cannot solely alter classification after a completed nil-duty assessment without proposed duty recovery. Alternative FTA relief requires proof of notification conditions and origin documents; revenue neutrality cannot rest on hypothetical exemptions. Wrong self-assessment alone does not establish suppression for extended limitation, and IGST interest requires a substantive statutory charging or borrowing provision. en-us Tue, 08 Sep 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798641 Tariff classification of imported sensors turns on their objective characteristics and functions under General Rules for Interpretation Rules 1 and 6, with specific entries prevailing over residuary Heading 9031 and Revenue bearing the burden of disproving the declared classification. Thermistor-based temperature sensors, electrochemical gas-analysis sensors, pedal-position assemblies, vehicle-specific retainers and magnetic-field speed sensors require classification according to their respective functions. Section 28 cannot solely alter classification after a completed nil-duty assessment without proposed duty recovery. Alternative FTA relief requires proof of notification conditions and origin documents; revenue neutrality cannot rest on hypothetical exemptions. Wrong self-assessment alone does not establish suppression for extended limitation, and IGST interest requires a substantive statutory charging or borrowing provision. Case-Laws Customs Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798641