TaxTMI 
TaxTMI 
2006 (12) TMI 368
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....ill of Entry and "Model LS-1862 (ALVE) checking or measuring the pressure (Air Leak Tester)". They sought the classification of the items under CTH 90262000. The above classification is for instrument or apparatus for measuring or checking pressure. The Revenue felt that the classification claimed by the appellants is not correct. According to the Revenue, the said item would be classifiable under 90318000. The above tariff item is for measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter. The lower authority decided the classification in the above manner. The Respondent paid the duty under protest and appealed to the Commissioner (Appeals). After going through the product literature....
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....terpretative Rules also, the classification is warranted under Heading CTH 90.31 as it occurs numerically later than Heading CTH 90.26. Thus on all counts classification under CTH 90.31 is mot appropriate. (iii) The instrument is used to test air leakage since measuring the pressure or volume differential is not the end here, but only a mechanism to ascertain the presence or absence of leakage where exact pressure or volume differential measurement is not at all required. (iv) From the features of the equipment as revealed by the catalogue for the product it is abundantly clear that the air leak test is based on measuring volume or pressure of the gas using differential air pressure testing principle. (v) The measure....
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....ic heading that should be preferred to a general heading. Further he relied on this Bench's decision in the case of VDO India Ltd. v. Commissioner of Customs, Chennai, 2005 (186) E.L.T. 408 (Tri. - Bang.) wherein the instrument 'Climate Test Cabinet System' used to test function of products manufactured by the appellant during temperature variations is held to be an apparatus for physical analysis. When the Revenue wanted the impugned item to be classified under 9031.80, the Tribunal did not accept the same and held that the items would be correctly classifiable under 9027. It was held that the insistence that apparatus should measure some parameters is not a proper ground to reject the classification under 9027.80. He also relied on the fo....