2025-VIL-573-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs - Classification of water meters, Customs Tariff, CTH 9026, CTH 9028, Ultrasonic/Electromagnetic Automatic Meter Reading (AMR) water meters - The appellants had imported "Battery operated Ultrasonic/ Electromagnetic Automatic Meter Reading (AMR) water meters" of different dimensions from the supplier abroad. The appellants had classified the imported water meters under Customs Tariff Item (CTI) 9026 1010 as 'Flow meters', while the department had classified them under CTI 9028 2000 as 'Liquid supply meters' - Whether the imported water meters are correctly classifiable under CTI 9026 1010 as 'Flow meters' or under CTI 9028 2000 as 'Liquid supply meters' - HELD - The imported water meters are correctly classifiable under CTI 9026 1010 as 'Flow meters' and not under CTI 9028 2000 as 'Liquid supply meters' - As per the Explanatory Notes (EN) to HSN, heading 9026 covers 'Flow meters' which indicate the rate of flow (in volume or weight per unit of time), while heading 9028 covers meters which are used for measuring volumetric units - Further, the imported water meters, apart from indicating the total volume of water, also indicate the rate of flow in m3/h or l/h, which is a primary function of a flow meter. The Tribunal also relied on the relevant standards prescribed for water meters (ISO 4064 and OIML R 49) which require the meters to measure the flow rate and volume, and the compliance requirements under the Legal Metrology Act, 2009 and rules made thereunder - The primary function of the imported water meters is to measure the flow of water in the pipeline and not merely to measure the total supply or consumption of water. The Tribunal also referred to the judgment of the Supreme Court in the case of Moorco (India) Ltd. Vs. Collector of Customs, Madras, which held that flow meters are appropriately classifiable under the specific heading for flow meters, even if they also indicate the total volume - the imported water meters are correctly classifiable under CTI 9026 1010 as 'Flow meters' - the impugned order is set aside and the appeal is allowed
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