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Issues: Classification of imported goods under the Custom Tariff, Requirement of specific import license for imported goods
In this judgment, the appellant appealed against the order-in-original passed by the Collector of Customs, Bombay, regarding the classification of imported Meter Registers. The appellant claimed classification under Heading 90.26 of the Custom Tariff, stating that the goods are components of flow meters used for recording the flow of liquids. The adjudicating authority, however, classified the goods under Tariff Heading 90.29 and also held that a specific import license is required for the import of these goods. The appellant argued that the goods are components of flow meters and not standalone instruments, thus no import license should be necessary. The appellant contended that the goods fall under Tariff Entry 90.26 covering instruments for measuring and checking the flow of liquids and gases. Upon examination, it was found that the imported meter registers were declared as such in the Bill of Entry and described as components for flow meters in the appellant's catalogue. The functions of the meter registers were to display various quantities related to liquid delivery. The Tariff Heading 90.26 includes instruments for measuring and checking flow, level, pressure, or other variables of liquids or gases, excluding specific instruments listed under other headings. On the other hand, Tariff Heading 90.29 pertains to counters, meters, and similar devices. The tribunal analyzed the appellant's arguments and the nature of the goods based on the provided catalogue. It was established that the meter registers were to be used as counters with flow meters to display quantities of liquid, making them more appropriately classifiable under Tariff Heading 90.29 as per the impugned order. The tribunal noted that the meter registers were complete instruments themselves and not merely parts of the flow meters manufactured by the appellant, as they were shown as accessories in the appellant's flow meter catalogue. Consequently, the tribunal upheld the impugned order, dismissing the appeal and confirming the classification of the goods under Tariff Heading 90.29, along with the requirement of a specific import license for their importation.
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