9911796707
TMI Blog1997 (3) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... as liquid flowmeter Model SN 25E. The department alleged that since the product is described as flowmeter it fell specifically for classification under Customs Tariff against Chapter Heading 90.26 and assessed it to duty. The appellants submitted that the imported product was liquid meter and was classifiable under Chapter sub-heading 9020.20. In support of their contention they submitted technical literature and catalogue of the manufacturer. The lower authorities after considering the submissions held that the product was classifiable against Chapter Heading 90.26. 3. Shri Manoj Arora, learned Advocate appearing for the appellants submits that the bill of entry was based on the invoice insofar as description of the product was concerne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill be that an instrument if it is designed to measure a particular volume of gases during the particular unit of time then it will be a flowmeter; that the present product is not designed or calibrated in any way to measure flow of the liquid/gauges during particular unit of time therefore he pleads that the product merits classification under Tariff sub-heading 9028.20. He, therefore, prays that the appeal may be allowed by approving classification claimed. 4. Shri Y.R. Kilaniya, learned JDR appearing for the department sub mits that declaration in the bill of entry and the description of the product in the invoice clearly shows that it is flowmeter. He submits that there is specific entry for the product flowmeter under Heading 90.26. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat both chapter Headings 90.26 and 90.28 appeared in the HSN; that in the Notes at page 1511 under Section XVIII flowmeter and liquid meter have been defined. It has also been defined that the apparatus which merely indicates the total amount of liquid delivered over a period are classified as supply meters in Heading 90.28. 6. Looking to the catalogue and the Notes in the HSN I find that the product is akin to liquid meter as neither in the catalogue nor in the invoice it has been specified that the product apparatus is capable of measuring the flow of liquid per unit of time. Having regard to these facts I hold that the product is a liquid meter classifiable under Chapter sub-heading 9028.20. In the result the appeal is allowed. Conse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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