2025 (2) TMI 1280

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....are that the appellant had imported 'Hot Film Air Mass Meters' (HFM) through Air Cargo Complex, Bangalore declaring it classification under CTI 9026 8090 claiming exemption from BCD under Sl.No.31 of Notification No.24/2005-Customs dated 01.03.2005 as amended, whereas the Department proposed to classify the product under CTH 9032 8990 denying the benefit of the said notification. A show-cause notice was issued on 02.11.2015 to change the classification and recovery of differential duty amounting to Rs.32,84,842/-along with interest and penalty. On adjudication, demand was confirmed with interest; penalty and fine were imposed. Aggrieved by the said order, they filed appeal before the learned Commissioner(Appeals), who in turn rejected their....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the imported goods are designed to control the flow of the gas. The brochure enclosed at page 202 of the appeal paper book reads as follows:- Task The HFM directly measures the engine's air intake. This input variable is used to calculate the required amount of fuel injected and to control the exhaust-gas recirculation, if applicable. Future, even more rigid emission and fuel-consumption legislation will require further increased signal precision and diagnostic capabilities. Additional temperature, humidity and pressure sensors can also be integrated. Function The HFM measures the air mass in the air intake tract. The sensor element consists of a heated sensor mem-brane over which the intake air flow....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ngine to which they are attached. As per the submissions of the appellants, the instruments have mechanism to measure and to throw information or signal in comparison to the desired parameters. Learned Authorised Representative for the Revenue submits that as per the literature available on the website, the instruments have all the functions which are required to enable such instruments to be classified under Heading 9032. On going through the extracts of the websites submitted by the Learned Authorised Representative, the descriptions given for various items are as follows : (i) Water sensors : They are described to be water sensor and accessories to diesel filters; (ii) Hot film air mass meter : They are described to be ....