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TMI Blog2024 (11) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant Shri Sourabh Chakravorty, Authorized Representative for the Respondent ORDER ORDER: [PER SHRI R. MURALIDHAR] The facts of the case are that the Appellant have imported 'BAYLAN' branded water meters and cleared the same under three Bills-of-Entry viz.: Bill of Entry No. 2091114 dated 14.06.2017, Bill-of-Entry No. 6662530 dated 04.06.2018 and Bill-of-Entry No. 6950379 dated 25.06.2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Tribunal. 5. The Ld. Advocate appearing on behalf of the appellant submits that Ld. Commissioner (Appeals) has not gone through the brochures and other documentary evidence placed before him while passing the impugned order. He contends that the Ld. Commissioner (Appeals) has simply relied on the case-law of M/s. Indian Organic Chemicals Ltd. v. Collector of Cus., Bombay [2000 (126) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us for measuring or checking the flow, level pressure or other variables of liquids or gases...". It is also pointed out that, on the other hand, Tariff Item No. 9028 2000 directly just refers to "Liquid meters". 5.2. The Ld. Advocate for the Appellant also takes us through the Advisory on 'Water Meter' and its applications issued by the Ministry of Housing and Urban Development, Government of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the grounds-of-appeal filed), we find that all these parameters are required to be followed for import of 'water meters'. 8. From the brochure submitted by the Appellant, it is clearly seen that the equipment pertains to water meters only. 9. When the factual details and the documentary evidence produced very clearly point out that the goods are water meters only, we do not see the reason as to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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