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CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL

CHENNAI

REGIONAL BENCH – COURT NO. III

Customs Miscellaneous Application No.40995 of 2025

&

Customs Appeal No.40403 of 2016

(Arising out of Order-in-Appeal C. Cus II No.870/2015 dated 03.09.2015

passed by Commissioner of Customs (Appeals-II), 60, Rajaji Salai,

Custom House, Chennai-600 001.)

M/s. Hyundai Motor India Limited ....Appellant

Plot No.H-1, SIPCOT Industrial Park,

Irungattukotttai, Sriperumbudur Taluk,

Kancheepuram District

Tamil Nadu 602 117.

Versus

Commissioner of Customs … Respondent

(Seaport-Import)

60, Rajaji Salai,

Custom House,

Chennai-600 001.

APPEARANCE:

Shri T. Viswanathan, Advocate

Shri D. Santhana Gopalan, Advocate

Shri S. Ganesh Arvindh, Advocate

for the Appellant

Shri Sanjay Kakkar, Authorized Representative for the Respondent

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CORAM:

HON’BLE MR. P. DINESHA, MEMBER (JUDICIAL)

HON’BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL)

FINAL ORDER No.40163/2026

DATE OF HEARING: 31.10.2025

DATE OF DECISION: 29.01.2026

Per: Shri P. Dinesha

This Appeal is filed by the Appellant against Order-in-

Appeal No. C. Cus II No.870/2015 dated 03.09.2015 passed

by Commissioner of Customs (Appeals), Chennai. The

prayer of the Appellant in MA for filing additional documents

in Appeal record is allowed.

2. Brief and relevant facts as could be gathered from

impugned Order-in-Appeal are that Appellant is engaged,

inter alia, in the manufacture of motor vehicles. They filed a

Bill of Entry No.5057284 dated 31.03.2024 through their

Customs Broker M/s. Sun Global Logisics Private Ltd.,

Chennai for clearance of one consignment declared to

contain “Manifold Absolute Pressure and Air Temperature

Sensors (MAP & AT Sensor)” imported by them from their

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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 to secure optimal engine performance. The ECU

requires information as to the pressure and air temperature

in the intake manifold of the engine. The intake manifold is

that portion of an engine which, inter alia, permits and

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regulates the inflow of air and fuel into the combustion

chamber.

4. The imported goods are "Manifold Absolute Pressure

and Air Temperature" sensors (MAP and AT sensors). These

sensors sense (i.e., continuously measure) the intake

manifold air temperature and pressure and send signals to

the ECU. This sensor has a silicon chip mounted inside it. On

one side of the chip, there is a reference pressure which is

either a perfect vacuum or a pre-calibrated pressure. The

other side is exposed to the pressure that is actually to be

measured. The flexion in the silicon chip consequent to the

pressure to be measured causes its resistance to vary which

in turn alters the voltage of the electrical signal sent to the

ECU. The ECU detects this change in the voltage signal as a

pressure variation. A broadly similar process is followed for

the measurement of temperature by the MAP and AT sensor

too.

5. The Appellant imported these sensors and declared

them under CTH 90262000. Heading 9026 is "Instruments

and apparatus for measuring or checking the flow,

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