AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2026 (1) TMI 1531
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....earance of one consignment declared to contain "Manifold Absolute Pressure and Air Temperature Sensors (MAP & AT Sensor)" imported by them from their related supplier M/s.Hyundai Motor Company, Korea. The importer classified the goods under CTH 90262000 for the purpose of assessment of duty. The Department was of the view that the goods are correctly classifiable under CTH 90319000 as part of measuring and checking instrument. 3. The Appellant-Importer manufactures motor vehicles, most of which run on internal combustion engines. Internal combustion engines operate by mixing air and fuel at a specified pressure to cause the combustion of the fuel. The combustion causes heat and expansion, propelling the pistons resulting in kinetic energy. Airflow into cylinders of engines is controlled by valves. When these valves open is termed "timing". The proportion of air and fuel in the cylinder/combustion chamber is the "richness" or "enrichment" of the fuel. The Electronic Control Unit (ECU) is an electronic device that, inter alia, calculates air density, determines the engine's air mass flow rate, adjusts timing and fuel enrichment, etc., so as to facilitate some automatic control....
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....tended that it is a part of the ECU. c) Reliance has been placed on data from websites such as Wikipedia, aa1car.com, fulepumpu.com, etc. [cite: 79] d) The MAP and AT sensor is not a part of the ECU classifiable under CTH 9032. [cite: 80] e) The MAP and AT sensor is not a measuring device classifiable under CTH 9026. [cite: 81] f) The MAP and AT sensor is a part of a motor vehicle which has its own independent function of sensing the load of the engine and giving the required information to the ECU. [cite: 82] g) It is an essential part of a motor vehicle required for the smooth running of the vehicle and is therefore classifiable under CTH 8708. [cite: 83] Aggrieved by the aforesaid order of the Adjudicating Authority, Appellant preferred an Appeal before First Appellate Authority who vide impugned Order-in-Appeal C. Cus. II No.870/2015 dated 03.09.2015 upheld the Orderin-Original. Hence, the present Appeal has been filed before us. 7. At the outset, we disapprove of the use of internet material in view of the judgement of the Hon'ble Supreme Court in Hewlett Packard India Sales P. Ltd. v. CC (Civil Appeal No. 5373/2019 dt. 17....
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....ure and temperature is not disputed. e) Even if the MAP and AT sensors are parts of the ECU, they are classifiable under CTH 9026 by virtue of Note 2(a) to Chapter 90. Reliance is placed on Hyundai Motors India Ltd. Vs CC Chennai - 2025 (6) TMI 608 CESTAT CHENNAI to contend that ECUs themselves are classifiable under CTH 9032. It is submitted that Note 2(a) stipulates that parts of instruments in Chapter 90 which are themselves classifiable under Chapter 90 are to be classified under the Heading under which the parts will fit. In this context, it is also contended that the MAP and AT sensor is classifiable under the Heading 9032 as a 'measuring device' being a sensing device. f) By virtue of Note 2(g) to Section XVII of the Tariff, since the MAP and AT sensor fall under Chapter 90 and Note 2(g) specifically excludes goods falling under Chapter 90 from the scope of the term "parts" in Chapter 87. 12. The Appellant also places reliance on the following cases:- a. Commissioner of Customs, Bangalore Vs SPM India Ltd. - 2007 (211) ELT 573 (Tri.-Bang.) b. Bosch India Ltd. Vs Commissioner of Customs, Bangalore - 2021 (3750 ELT 227 (Tri.-Bang....
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....ling feature of the instruments. Therefore, we find that Revenue has not discharged its final responsibility to establish the correctness of the classification proposed by them. It was open to the Department to investigate the matter further to establish with cogent evidence to substantiate their contention. Revenue was within their rights to obtain any technical opinion to establish the classification of the instruments under Heading 9032 and to counter the claim of the appellants about the classification under Heading 9036. The same having not been done, we find that there is no evidence to contradict the claim of the appellants. Therefore, the appellants should be eligible to classify the goods under [Heading] 9026. We find that the appellants have rightly relied upon the cases cited above to drive home the point that the onus to disprove the classification claimed by the appellants is squarely under the Department. 14. The Learned Counsel for the appellant also submits that the Department has not challenged the assessment in individual Bills of Entry and therefore, a demand issued under Section 28 of the Customs Act, 1962 is not tenable. Appellants have also relied upo....
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.... (101) ECC 566, 2005 (183) E.L.T. 65 (Tri. - Chennai). as upheld by the Apex Court, the Chennai Bench of the Hon'ble Tribunal ruled that the automotive dashboard cluster consisting of pressure gauge, temperature gauge, fuel gauge, ammeter and speedometer are classifiable as parts and accessories of vehicles. The Hon'ble Tribunal observed that these devices containing multiple instruments were cleared as a single device, i.e., as an instrument cluster. Although the components of the instrument are classifiable under Chapter 90. the instrument cluster does not find a place in Chapter 90. Therefore, the instrument cluster is classifiable as a part, principally and solely meant for use in motor vehicles, under Heading 8708. However, in the present case both DPS and TPMS answer to a specific subheading 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. 7.1 I have also studied the case laws relied upon by the applicant. In the case of SPM India [2007 (211) E.L.T. 573 (Tri. - Bang.)], the issue of classification of air leak tester was under cons....