TaxTMI 
TaxTMI 
2022 (8) TMI 719
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....he applicant is an automobile manufacturer and inter alia engaged in the manufacturing of commercial vehicles and parts thereof for sale within India and abroad. For manufacturing such vehicles, the applicant is importing different types of pressure sensors viz., Differential Pressure Sensors (DPS) and Tyre Pressure Monitoring Sensors (TPMS). 2.1 DPS is used to sense the exhaust gas flow through the diesel particulate filter by measuring the differential pressure across the filter. The exhaust gas flow is a function of the amount of blockage due to Particulate Matter (PM) accumulation within the diesel particle filter. As the filter accumulates PM, the flow decreases, resulting in an increased pressure drop across the filter. DPS, the....
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....dictional commissioner of customs for comments. However, no reply has been received, though reminders have also been sent. 4. The application was listed on 1-3-2022 for hearing. S/Shri T. Vishwanathan, D. Gopalan, Gajanan Shanbag, Shubham Gupta, Rajesh Shukla and Ms. Anjali Hirawat appeared on behalf of the applicant. No one appeared on behalf of the commissioner of customs. Shri Vishwanathan and others explained the characteristics of the two devices in detail. 5. I have considered all the materials placed before me in respect of the subject devices. I have gone through the submissions made by the applicant during the personal hearing. No reply has been received from the jurisdictional commissioner. Therefore, I proceed to pron....
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....r. Some units also measure and alert the temperature of the tyre as well. The sensor is equipped with an RF transmitter circuit which is used to broadcast the measured pressure of the tyre. 6. In this case, these devices can be classified either as instruments for measurement of pressure or as parts and accessories to be used solely or principally with vehicles. Therefore, I am confronted with two different possible headings for classification of the impugned devices, i.e., 8708 : Parts and accessories of the motor vehicles of Headings 8701 to 8705 Or 9026 : Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, hea....
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....y to the following articles, whether or not they are identifiable as for the goods of this Section : ...(g) Articles of Chapter 90. The general explanatory notes state that the articles need to comply with the following three conditions to be eligible for classification as part and accessories under any chapter of Section XVII : (a) They must not be excluded by the terms of Note 2 to this Section and (b) They must be suitable for use solely or principally with the articles of Chapters 86 to 88 and (c) They must not be more specifically included elsewhere in the Nomenclature The scope of Note 2 to Section XVII is further explained in the general explanatory notes ....
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.... for use in motor vehicles, under Heading 8708. However, in the present case both DPS and TPMS answer to a specific sub-heading i.e. 9026 20 00 as instruments for measuring or checking the pressure. Therefore, although, they are principally and solely used in vehicles, they appear to be excluded from Heading 8708. 6.4 I have also studied the case laws relied upon by the applicant. In the case of SPM India, the issue of classification of air leak tester was under consideration. It was observed by the Hon'ble Tribunal that the air leak tester is a high precision measuring instrument and can be classified under Heading 9026, and that when there is a specific entry, there is no need to choose a residual entry under Heading 9031. According....