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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 ..... ubject to pay Customs duty at the rate of 7.5% - HELD THAT:- On going through the parameters set by the Indian Standards [IS 2401:1973 and ISO 4064] we find that all these parameters are required to be followed for import of water meters . From the brochure submitted by the Appellant, it is clearly seen that the equipment pertains to water meters only. When the factual details and the documentary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try 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, for home consumption. While clearing the goods for home consumption, they had adopted the Tariff Item No. 9026 10 10 under the Customs Tariff Act, 1975, which is subject to nil rate of Customs duty. 2. The Department issued a Show Cause Notice subsequentl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (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. 1033 (Tribunal)]; in the said case, the Tribunal has held as under : - 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 apparatu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Advisory on Water Meter and its applications issued by the Ministry of Housing and Urban Development, Government of India dated 24.06.2020 reproduced at page number 13 (paragraph 2.6) of the grounds of appeal. He submits that the parameters given thereunder under Indian Standard [ISO 4064] are met by the product imported by the Appellant. 5.3. He also takes us through the catalogue/brochure gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry evidence produced very clearly point out that the goods are water meters only, we do not see the reason as to why the lower authorities have ignored these documentary evidence and taken the view that the goods would be classifiable under the heading 9028. 10. Therefore, we set aside the impugned order and allow the appeal on merits. The Appellant would be eligible for consequential relief, if a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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