2015 (11) TMI 1085

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....er 90318000. As the dispute in this case is regarding classification, the said two competing headings are reproduced below for convenience:- "CTH 9027.10.00 of the import Tariff 9027 instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); mictrotomes. 9027.10.00- Gas or smoke analysis apparatus 9027.20.00-.... 90.31 - Measuring or checking instruments, appliances and machines, not sp....

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....d increase the hydrocarbon, NOx. Using the Stoichiometric air fuel ratio as base, 1V is output from oxygen sensor for rich air fuel ratio and approximately 0V for a lean ratio. Working Principle: Oxygen sensor has ZrO2 solid electrolyte which works as oxygen ionic conductive material at more than 300°C. when the air is introduced into the sensor, ZrO2 solid electrolyte reacts on a difference in oxygen concentration between atmosphere and exhaust gas side which generate electromotive forces as a concentration cell." It also submitted the extract from Wikipedia to press home the point that these sensors are not measuring devices. It also cited the judgement in the case of Pentax Engineering Pvt. Ltd. Vs. CC, Bombay [1998 (99) ....

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....us for physical or chemical analysis as they do not do any analysis and are not capable of doing so either. Indeed, these are quite unlike polarimeters, refractomters, spectrometers, gas or smoke analysis apparatus which are mentioned as examples in the said Chapter Heading 9027. These sensors also cannot be said to be instruments and apparatus for measuring or checking viscosity, porosity, expansion surface tension or the like because what they do is nothing at all like checking viscosity porosity, expansion or surface tension. These also do not check the quantities of heat, sound or light. Thus, the impugned goods do not belong to Chapter Heading 9027. Once their classification under Chapter Heading 9027 is ruled out, they would land up u....