TaxTMI 
TaxTMI 
2026 (9) TMI 667
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.... sensors, including Exhaust Gas Temperature Sensors, Water Temperature Sensors, Nitrogen Oxide Sensors, Oxygen Sensors and Air-Fuel Ratio Sensors, from their group companies through various ports and inland container depots. The imports were investigated by the DRI, Bangalore Zonal Unit, on the allegation of misdeclaration/misclassification of the imported goods. Upon investigation, it was observed that TKML had classified identical components bearing the same part numbers under different Customs Tariff Headings at different points of time, allegedly resulting in short-payment of customs duty. A Show Cause Notice dated 27.09.2023 was accordingly issued, covering the period January 2019 to June 2023, proposing reclassification of the imported goods, recovery of the alleged short-paid duty with applicable interest, and imposition of penalties under Sections 112(a), 114A and 114AA of the Customs Act, 1962. After adjudication, the Commissioner passed the impugned order, leading to the present appeal. 3. Ld. Advocate Shri T. Viswanathan appeared for the appellants and Ld. Authorized Representative Shri Anoop Singh appeared for the respondent. Submissions made by the Appellant 3....
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.... device which exhibits change in resistance due to change in temperature. It is installed in the exhaust system before the Selective catalytic reduction (SCR) chamber and before the Diesel particulate filter (DPF) in order to detect the temperature of the exhaust gas. Temperature variations cause the resistance of the sensor to vary, which in turn alters its voltage. Based on this output voltage, the Engine Control Unit (ECU) measures the actual temperature of the exhaust gas. This temperature is required to manage the after treatment of exhaust gases to control emission of NOx gases and to safeguard thermally sensitive parts in the exhaust system such as the DPF. The appellant has sought to classify the goods under CTI 8533 4030, with alternative classification under 9025 1190. The Department has finalised the classification under CTI 9031 8000. 2. Sensor water Temperature Water Temperature Sensor detects the engine coolant temperature. It is essentially a thermistor whose resistance value changes according to the temperature & consequently voltage and current changes in the circuit. These changes in the electrical parameters are calibrated to measure the tempera....
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....his alternative classification is duty-neutral. c. Classification under CTH 9031 is unsustainable, as it is a residuary heading covering measuring or checking instruments not specified or included elsewhere. The subject sensors are specifically covered under CTH 8533, and alternatively under CTH 9025. The fact that the sensor incorporates minor electrical components does not convert it into a general measuring or checking instrument under Heading 9031. The HSN Notes to Heading 9031 relating to apparatus for testing or regulating vehicle motors do not cover a simple temperature sensor which merely detects temperature and transmits a signal to the ECU. d. The settled principle is that a specific entry must prevail over a residuary/general entry, and recourse to a residuary heading is permissible only when the goods cannot be classified under a specific heading. Reliance is placed on Hamdard (Wakf) Laboratories Vs Commissioner, Commercial Tax, U.P. - 2026-VIL-20-SC; CCE Vs Uni Products India Ltd. - 2020 (372) E.L.T. 465 (S.C.); Mauri Yeast India Pvt. Ltd. Vs State of U.P. - 2008 (225) E.L.T. 321 (S.C.); and Dunlop India Ltd. Vs Union of India - 1983 (13) E.L.T. 1566 ....
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....[2025 (9) TMI 139 (CESTAT-Mumbai)], wherein NOx sensors were held classifiable under CTI 9027 10 00, and by US Customs Rulings HQ 11262310 and NY J88011. The Department's contention that the sensors merely measure a specific gas and therefore fall under CTH 9031 is untenable. The sensors detect and analyse the composition of exhaust gases and transmit the resulting signal to the ECU for further action. They therefore perform the function contemplated by Heading 9027. b. CTH 9031 is a residuary heading covering measuring or checking instruments not specified elsewhere in Chapter 90. Since gas analysis apparatus are specifically covered under CTH 9027, resort to CTH 9031 is unwarranted. The principle that a residuary entry can be invoked only where no specific entry applies, and that a specific entry must prevail over a general/residuary entry, is settled by Hamdard (Wakf) Laboratories (supra); Uni Products India Ltd. (supra); Mauri Yeast India (supra); and Dunlop India (supra). Accordingly, the gas analysis sensors, being specifically covered under CTH 9027, are classifiable thereunder and not under the residuary CTH 9031. c. The Department itself has contended in ....
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....into electrical signals through the hall effect, mounting bracket and protective housing. However, CTH 9031 covers measuring or checking instruments, appliances and machines. Since the sensor measures the amount and rate of brake pedal depression and relays that information to the onboard ECU, it is appropriately classifiable under CTI 9031 8000. CTH 9031 being residual within Chapter 90, the relevant competing headings must first be examined. The subject goods are not covered by CTH 9025, 9026 or 9027. The sensor merely generates electrical signals proportionate to pedal travel. The ECU performs the interpretation, comparison and control logic. The sensor's essential function therefore remains measurement, satisfying CTH 9031. b. Once the sensor is classifiable under CTH 9031, it stands excluded from Section XVII and CTH 8708 by virtue of Note 2(g) to Section XVII. CTI 8708 3000 covers "Brakes and servo-brakes; parts thereof." The HSN Explanatory Notes refer to brakes and their parts such as plates, drums, cylinders, mounted linings, oil reservoirs for hydraulic brakes, servo-brakes and parts thereof. The subject sensor is not a brake part of the kind contemplated under C....
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....nce is placed on Flextronics Technologies Pvt. Ltd. Vs Commissioner of Customs, Chennai [2024 (2) TMI 1509 - CESTAT Chennai], where tailor-made mobile phone covers were classified under the specific heading for mobile phones rather than the general plastic heading. Accordingly, since the retainer is specifically designed for use with an ultrasonic sensor as part of a motor vehicle, it is classifiable under CTH 8708 and not CTI 3926 9099. c. The goods originate from Thailand, the Philippines and Singapore and are accompanied by valid Certificates of Origin. At import, the Appellant classified them under CTH 8708 and claimed benefit under Sl. No. 1478 of Notification No. 46/2011. Without prejudice, even if the Department's proposed classification under CTI 3926 9099 is accepted, the goods remain eligible for FTA exemption under Sl. No. 496 of Notification No. 46/2011. Therefore, the demand is liable to be set aside on this ground as well. Reliance is placed on Hyundai Motors (supra). d. The Retainer Sensor Ultrasonic is correctly classifiable under CTI 8708 9900. In any event, it is eligible for FTA exemption even under the Department's proposed classification; henc....
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.... - 36 Sensors The Appellants submit that Section 28 cannot be invoked merely to reclassify the 36 sensors in respect of which no duty demand has been raised. A duty demand is a jurisdictional prerequisite for proceedings under Section 28. Since the SCN itself proposes no demand for these goods, the proposed reclassification is without statutory authority. Any change to the assessment ought to have been pursued by challenging the assessment through an appeal under Section 128 of the Customs Act or modifying the same through review of the order in terms of Section 129D of the Customs Act. III. Revenue-neutrality of reclassification - FTA benefit The Appellants submit that the goods imported from Japan and Thailand, i.e. (1) Sensor Ultrasonic; (2) Sensor Height Control; (3) Sensor Light Control and (4) Cable Sub-Assy Spiral W/Sensor, though reclassified by the Department, remain eligible for nil/concessional duty under alternate entries of the applicable FTA notifications, namely Notifications Nos. 46/2011 and 69/2011. The consequential demand of Rs.10,78,62,162/- is therefore revenue neutral and unsustainable. Reliance is placed on L.G. Electronics India Pv....
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....ogy India (supra). VII. Penalties on the Appellant The Appellants submit that penalties under Sections 114A and 114AA are unsustainable in the absence of evidence of collusion, wilful misstatement, suppression or deliberate falsification. The dispute concerns interpretation and classification of technologically sophisticated goods, and mere adoption of a classification different from that proposed by the Department does not establish mens rea or misdeclaration. Reliance is placed on H.M.M. Ltd. - 1995 (76) E.L.T. 497 (S.C.); Hindustan Steel Ltd. - 1978 (2) E.L.T. J159 (S.C.); Northern Plastic (supra); Suvidh Overseas - 2025 (12) TMI 690 - CESTAT CHENNAI; Xiaomi Technology India Pvt. Ltd. - 2025 (11) TMI 1120 - CESTAT CHENNAI; and Naam Exports - 2022 (382) E.L.T. 251 (Tri. - Chennai). VIII. Differential IGST - interest and penalty Without prejudice, the Appellants submit that interest and penalty on the differential IGST are not sustainable, even for the normal period as the relevant provisions had not been incorporated for the period in question. Reliance is placed on Mahindra & Mahindra Ltd. (supra), affirmed by the Supreme Court, and Suryadev A....
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....s submit that the demands, interest, confiscation, redemption fine and penalties imposed on the Appellant and the Co-Appellants are unsustainable and pray that the impugned order be set aside with consequential relief. Submissions made by the Respondent-Revenue 3.2 Shri Anoop Singh ld. Authorized Representative appeared for the respondent. He submitted that: A. Investigation DRI investigation indicated that M/s TKML classified identical imported sensors, including EGT, water-temperature, oxygen, air-fuel-ratio and NOx sensors, under different Customs Tariff Headings during January 2019-June 2023, resulting in alleged short-payment of customs duty. He further took us through the impugned order relating to the classification of the impugned goods under dispute and submitted as under. B. Sensor Exhaust Gas Temperature The Exhaust Gas Temperature (EGT) sensor is fitted to the exhaust manifold to measure the temperature of the exhaust gas. It is made of a chromium-manganese thermistor assembly. However, the imported item is not just a thermistor. It also includes the housing, electrical connectors, and an electrical circuit. The thermistor sense....
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....e air-fuel mixture and ignition timing. The oxygen sensor measures through voltage, while the air fuel-ratio sensor uses current and supports finer emission control. An electrical sensor in the exhaust manifold that measures residual oxygen and sends real-time data to the ECU for maintaining the correct air-fuel ratio. They measure rather than analyse exhaust gases and are not the industrial gas-analysis apparatus described in Heading 90.27. Both are therefore appropriately classifiable under CTH 9031 8000. E. Sensor Assembly Accelerator Pedal This assembly comprises the accelerator pedal and position sensors that detect pedal movement and control throttle opening. As an assembly of motor-vehicle parts, it is appropriately classifiable under CTH 8708 9900. F. Retainer Ultrasonic Sensor These plastic components mount and hold ultrasonic sensors. Section Note 2(b) of Section XVII excludes plastic goods similar to "parts of general use," including mountings of Heading 8302, from classification as motor-vehicle parts. The definition is heading-based and applies even to specialised components used solely with vehicles, as supported by Spire India v. C....
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....her Sensors (3 sensors) II. Reclassification under Section 28, where no duty has been demanded - 36 Sensors III. Revenue-neutrality of reclassification - FTA benefit IV. Differential IGST - availability of ITC V. Extended period of Limitation VI. Confiscation, Redemption Fine and Penalties On Appellant and Co-Appellants 4.1 We find that the Appellant has relied on foreign Rulings and Regulations, without showing whether the Tariff on which they are based are pari materia to the Indian Customs Tariff. In any case these Rulings are also private tax ruling and cannot formally be cited as an authority by another taxpayer/ appellant in their own judicial proceedings. Each Ruling is an authority in the setting of its own facts and will not help advance other appellants cause in their case before judicial fora. The Income Tax Appellate Tribunal - Mumbai, in the case of Assistant Director Of Income Tax Vs Green Emirate Shipping And Travels [(2006) 100 ITD 203 (MUM) / [2006] 286 ITR 60 (MUM)], while examining Rulings given by Indian Authorities, after referring to the Hon'ble Supreme Court's judgment in Union Of India And Anr Vs Azadi Bachao A....
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....er of chargeability and that Revenue must adduce proper evidence when it seeks to classify the goods under a heading different from that claimed by the assessee A. Temperature Sensors - General 5.4 In the present case relating to 'Temperature Sensors', the imported articles incorporate a thermistor, housing, electrical connections and associated components. The thermistor changes its electrical resistance according to the exhaust temperature, and the resulting electrical signal is transmitted to the ECU. The material question is whether the imported article itself performs the function of measuring/converting the temperature, or whether it merely provides a temperature-dependent resistance signal which is subsequently processed by the ECU. 5.5 CTH 8533 specifically covers electrical resistors, and other variable resistors, other than heating Resistors. CTI 8533 4030 specifically covers thermistors. A heating resistor is a resistor specifically designed to convert electrical energy into heat. Whereas a thermistor is a temperature-sensitive resistor, not ordinarily a heating resistor. The Indian tariff accordingly contains a specific description for thermistors which indicat....
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....e ECU does not, by itself, establish that the sensor is a complete thermometer. The subsequent use of the signal by the ECU for engine-management functions likewise cannot determine the tariff classification of the imported sensor. 5.11 Accordingly, on the evidence available, the imported article is not appropriately classifiable under CTH 9031. It is also not classifiable under Heading 9025. Department has not established that the imported assembly itself performs the temperature-measuring/ conversion function. In the absence of such evidence, and having regard to the specific tariff description of thermistors under CTI 8533 4030, the goods are correctly classifiable under CTI 8533 4030. 6. Product wise classification 6.1 Exhaust Gas Temperature (EGT) Sensor The EGT sensor contains an NTC thermistor whose resistance changes with exhaust-gas temperature. The housing, fixing arrangement, heat-resistant cable and connector serve installation and signal transmission. On the stated construction, and in the absence of evidence that the internal circuitry independently converts or calibrates the signal into a temperature value, the essential character remains that of a thermi....
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....ith platinum electrodes. The difference between conventional oxygen sensors and wide-band air-fuel-ratio sensors lies principally in their method and range of measurement. Both analyse an identified constituent of exhaust gas and are therefore specifically covered by CTI 9027 1000. CTH 9031 being a residual provision cannot be preferred over a specific heading. 8.2 Nitrogen Oxide Sensor: The NOx sensor uses zirconia-based electrochemical cells to determine the concentration of nitrogen oxides in exhaust gas. Its signal may subsequently be used by the ECU to control the SCR/urea-dosing system, but that downstream use does not change the sensor's analytical function. It is accordingly classifiable under CTI 9027 1000. The issue is also supported by Cummins Technologies (supra), wherein NOx and allied exhaust-gas sensors were treated as gas-analysis apparatus under CTI 9027 1000. The settled principle that a specific tariff entry prevails over a residuary entry is also reflected in Dunlop India Ltd. (supra), Mauri Yeast India (supra), Uni Products India Ltd. (supra), and Hamdard (Wakf) Laboratories (supra). Accordingly, Oxygen Sensor, Air-Fuel Ratio Sensor and Nitrogen Oxide Se....
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....ologies (supra), though arising under a different tariff structure, supports classification by the article's specialised identity rather than by its constituent plastic alone. We hence hold that the Retainer Ultrasonic Sensor is classifiable under CTI 8708 9900 as an "other" part or accessory suitable for use solely or principally with motor vehicles. Classification under CTI 3926 9099 is set aside. 11. Sensor Speed 11.1 We have considered the rival submissions. The imported article is mounted near the rotating encoder of the wheel hub and bearing assembly. The encoder has alternating N and S poles and, through the Hall effect, the sensor detects the changes in the magnetic field caused by rotation. It converts these changes into a digital pulse signal which is transmitted to the ABS/ECU. The ECU thereafter performs the necessary calculations to determine the wheel speed. The said functional characteristics are material for determining the classification. The sensor itself does not calculate, indicate or display the speed of the wheel. It merely detects changes in the magnetic field and converts them into an electrical signal, from which the ECU subsequently determines the wh....
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....ct. 12.1 We have considered the rival submissions. The limited issue is whether the classification of the 36 sensors, for which the show cause notice does not propose any demand of differential duty, can be altered in proceedings initiated under Section 28 of the Customs Act, 1962. 12.2 Section 2(2) of the Customs Act defines "assessment" to include determination of the dutiability of goods and the amount of duty, tax, cess or other sum payable and expressly includes provisional assessment, self-assessment, re-assessment and any assessment in which the duty assessed is nil. Classification of goods is an integral part of such assessment. Thus, the fact that no duty is payable does not mean that there is no assessment. A nil-duty assessment is expressly recognised by the statute as an assessment. 12.3 Section 17 provides the statutory mechanism for assessment and re-assessment. The importer or exporter is required to self-assess the duty and the proper officer may, on verification, examination or testing, re-assess the duty where the self-assessment is found to be incorrect. Where such re-assessment is contrary to the self-assessment and is not accepted by the importer or ex....
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....milar to a decree under the Civil Procedure Code, 1908 [CPC]. Section 2 (2) of CPC defines decree as "It means the formal expression of an adjudication which conclusively determines the rights of the parties with regard to all or any of the matters in controversy in the suit." Assessment differs from decree inasmuch as the determination of what is due as Revenue by the importer is not made by a Court of law but is determined through a quasi-judicial process by the 'proper officer' who re-assesses the duty or is self-determined by the importer. Just like a decree in Civil suits, there is a provision for appeal against assessment. It is appealable by both sides to the Commissioner (Appeals) under section 128 and also to further higher judicial fora. The Commissioner (Appeals) does not assess but either affirms, modifies or annuls the assessment order. In this process, the Commissioner (Appeals) may also decide the issue of classification of the goods." (emphasis added) 12.4 The Hon'ble Supreme Court, in its three Judge review judgment in Commissioner of Customs Vs Canon India Pvt. Ltd. [2024 (390) E.L.T. 545 (S.C.)], examined the changes introduced in Section 17 by the Finance ....
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...., non-payment or erroneous refund. (emphasis added) 12.5 This Tribunal in Valeo India Pvt. Ltd. Vs Commissioner of Customs (Sea Port-Import), Chennai, [2024 (4) TMI 484 - CESTAT CHENNAI/Final Order No. 40393/2023, Dated: 10.04.2024], speaking through one of us while sitting as a Single Member [Shri M. Ajit kumar - Member (Technical)], held that classification is an integral part of assessment and that, after the assessment process is completed, the assessment cannot simply be amended except under a statutory provision authorising such action. The CTH plays a crucial role in the assessment of imported goods. It helps classify goods into specific categories. The effective customs duty rates are determined based on the CTH. Some tariff headings may be subject to preferential treatment under trade agreements or special arrangements. They also helps enforce regulations related to health, safety, environment, and other aspects. The Tribunal also noted that the self-assessment itself constitutes an assessment and is appealable under Section 128. It held that once an assessment attains finality under Section 17, the proper officer becomes functus officio and cannot review or reassess....
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....essment, where the proper officer does not accept the self-assessment. Section 2(2) expressly includes self-assessment, re-assessment and an assessment in which the duty assessed is 'nil' within the definition of "assessment". Hence a nil-duty assessment is also an assessment and consequently, changing the classification of goods covered by such assessment amounts to altering/reassessing the assessment made. This may have effect on the taxability and importability of the goods, as discussed above, altering substantive rights and liabilities already determined. Once the assessment or re-assessment under Section 17 is completed and the goods cleared from Customs control, the proper officer becomes functus officio and cannot review or alter the assessment except under a specific statutory provision empowering such action. The Supreme Court in Canon India (supra), has clarified that the functions of assessment and reassessment under Section 17 and recovery of duty under Section 28 are distinct. Section 28 provides a subsequent quasi-judicial mechanism for determination and recovery of duty which has not been levied, has not been paid, has been short-levied or short-paid, or has been er....
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.... demanded is revenue neutral as per scenario (ii) and is fully available as credit to the same assessee with the eligibility of such credit not being in dispute, the absence of any economic benefit from non-payment of duty is a material circumstance against the allegation of intention to evade duty and consequently the invocation of the extended period and penalty. [See: Nirlon Ltd. Vs CCE, Mumbai (supra)]. However a plea of revenue neutrality cannot be accepted in a cases of abuse of law or procedure, like where the claim to preferential tariff treatment is itself tainted by fraud, the importer cannot claim that the duty impact is neutral. Therefore, if the Certificates of Origin are found to be invalid, manipulated, or procured by misdeclaration, or if the goods do not satisfy the applicable Rules of Origin etc, the benefit is inadmissible. [See: Trafigura India Private Limited Vs Union Of India - 2023-TIOL-737-HC-AHM-CUS] 13.2 It is also a settled principle of law that an assessee cannot be denied the benefit of an exemption notification to which it is otherwise entitled merely because the benefit was not claimed at the initial stage, except perhaps where fraud or other disen....
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....We are of the opinion that revenue neutrality, does not by itself extinguish a substantive duty liability and needs to be established, as discussed above. However, considering the low tax amount involved in the dispute we do not feel it necessary to remand the matter for examination and in the peculiar circumstances accept the Appellants plea. V. Extended period of limitation 15. The Appellant has stated that demand in the case of four items i.e. (i) Sensor Asst Accelerator Pedal, (ii) Sensor Clamp Skid Control, (iii) Plate Crank Angle Sensor and (iv) Sensor Knock is hit by limitation. They have not challenged the classification of the goods. 15.1 Per contra Revenue has stated that in the case of: (i) Sensor Assy Accelerator Pedal, the appellant has classified the item under different CTIs viz. 8537 1000, 8708 1090, 8708 9900, 9027 1000, 9032 8910, 9032 9000. (ii) Sensor Clamp Skid Control, the impugned item is rightly classifiable under CTI 7326 9099, and that the differential duty on account of above mis-classification under CTI to the tune of Rs.1,359/- is payable by the importer. (iii) Plate Crank Angle ....
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....dverse inference, establish a charge of suppression or wilful misstatement. As discussed something more is required. The decision in Keihin Automotive Systems India Pvt. Ltd. [2020 (371) E.L.T. 737 (Tri.-Del.)], is distinguishable on facts and cannot be read to mean that every repeated wrong classification under self-assessment automatically attracts the extended period. 15.5 Accordingly, in the absence of sufficient evidence of collusion, wilful misstatement or suppression of facts with intent to evade duty, the extended period under Section 28(4) is not invocable. The demand raised by invoking the extended period is barred by limitation and is, accordingly, set aside. We make it clear that the demand falling within the normal period of limitation for the goods under consideration here, shall stand governed by the impugned order. VI. Confiscation, Redemption Fine and Penalties. 16. In view of our findings recorded above, the confiscation and imposition of fine on goods along with penalties on the appellant and co-appellant are not sustainable. The same are accordingly liable to be set aside. VII. Interest on IGST 17. The Appellant has stated that interest and penalt....
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....id not borrow provisions relating to interest and penalty. The Hon'ble Courts, in judgments cited supra, held that in view of no specific borrowing, no interest and penalty can be imposed on anti-dumping duty. Later on, Finance (No.2) Act, 2004 amended sub-section (8) of Section 9A suitably to include interest and penalty. However, similar amendments have not been made to Section 3(6) of the Customs Tariff Act, 1975 relating to CVD, i.e., additional duty equal to excise duty or Section 3A(4) of Customs Tariff Act, 1975 relating to SAD, i.e., special additional duty or surcharge under Section 9(3) of the Finance Act, 2000. 35. Further, Section 12 of the Customs Act, 1962 levies duty on goods imported into India at such rates as may be specified in the Customs Tariff Act, 1975. In Customs Tariff Act, 1975, Section 2 provides the rates at which duties of customs are to be levied under the Customs Act, 1962 are as specified in the first and second schedules of the Customs Tariff Act, 1975. In Section 12 of the Customs Act, 1962 there is no reference to any specific provision of Customs Tariff Act, 1975. ... 37. In view of the above, imposing interest and ....
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....t aside and the classifications declared by the appellant allowed, for the reasons recorded above. (B) The reclassification of 36 sensors under Section 28 of the Customs Act, 1962, in respect of which no differential duty has been demanded, is set aside. This, however, shall not preclude the Department from determining the correct classification of these goods in accordance with law at the stage of assessment of any subsequent Bill of Entry, as observed above. (C) The appellant's claim for benefit under the alternative FTA notifications in respect of, (i) Sensor Ultrasonic; (ii) Sensor Height Control; (iii) Sensor Light Control; and (iv) Cable Sub-Assy Spiral W/Sensor is remanded to the Original Authority for fresh consideration, after affording the appellant a reasonable opportunity to make submissions, both oral and written. The proceedings shall be completed within 90 days from the date of receipt of this order. The appellant shall extend necessary cooperation. The plea of revenue neutrality shall also be considered and decided consequentially. (D) The differential IGST demand of Rs. 18,474/- in respect ....