Indian Kanoon - Search engine for Indian Law

3. Ld. Counsel appearing on behalf of the appellant submits that the goods imported by the appellant is a combination of pressure and temperature sensor allowing simultaneous measurement of these two parameters in a single mounting well. The transducers, so imported, contain a Strain Guage Transducer comprising of 4 resistance elements indicated as a wheat stone bridge circuit. When the transducer is subjected to pressure, the resistance valve changes proportional to the applied pressure and can be measured by a meter. The transducers do not contain thermionic valves, transistors or, similar semi-conductors, devices or light emitting diodes or electronic micro circuits. He therefore, prays that the appeal be allowed and the goods in question be held to be classified under Customs Tariff Heading No. 90.24(1).

6. The goods as classified by the Revenue are parts or accessories containing thermionic valves, or transistors, or similar semi-conductors, devices, or light emitting diodes, or electronic micro circuits or capacitors other than paper capacitors. From the product literature produced by the appellants, the product is plastic melt pressure transducers models PT460E, PT462E, TPT463E, PT467E. Economical pressure and temperature sensors for use in polymer processes requiring repeatable reliable performance.

7. The product literature further shows that the goods in question are Dynisco's TPT463E is a combination pressure and temperature sensor allowing the simultaneous measurement of these two parameters in a single mounting well. The pressure transducer portion is identical in mounting size, and performance to the PT462E, but has been modified internally to accommodate a removable thermocouple. A dual thermocouple output is also available as an option. The TPI463L'S temperature probe is sealed against condensation and corrosive fumes and may be replaced without interruption of the pressure signal.

(ii) Not elsewhere specified."

The produce literature as reproduced above shows that the goods in question are pressure and temperature sensors for use in polymer processes requiring repeatable reliable performance. The Tribunal in the case of Polyolefine Industries Ltd., Bombay v. C.C., Bombay, reported in 1983 (12) E.L.T. 357 (CEGAT) held that pressure transducers are entitled for classification under Tariff Heading 90.24(1) and the Tribunal in the case of Instrumentation Ltd. v. C.C., reported in 1989 (43) E.L.T. 540 (Tribunal) held that transducer is a general purpose instrument. Transducer has other application also. It is used to convert physical magnitude of one form of energy into another. Transducers are used mainly to measure differential pressure of transmitters. Although it operates on the electrical principles, the function of which is employed is only for mechanical purposes which are classifiable under Heading 90.24. The Revenue filed an SLP in the Hon'ble Supreme Court against the decision of the Tribunal in the case of Instrumentation Ltd. v. C.C. The appeal of the department was dismissed by r the Hon'ble Supreme Court as reported in 1995 (78) E.L.T. A244 (S.C.).