2026-VIL-605-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Classification of imported meters as "gas meters" under CTI 9028 10 00 or "flow meters" under CTI 9026 10 10 - The appellant imported goods declared as "Rotary Gas Meter-FMR G025 (Flow Meter)" and classified them under CTI 9026 10 10 as flow meters, claiming the benefit of Notification No. 24/2005-Cus. The Department contended that the meters were actually "Gas Meters" classifiable under CTI 9028 10 00 – HELD – From examining the product brochure, the type of customers, and the meter readings, it is found that the meters were meant to measure the total volume of gas transferred, which is the function of gas meters under CTI 9028 10 00, and not just the rate of flow. The meters were not meant to check the pressure or rate of flow, which is the function of flow meters under CTI 9026 10 10. The classification of the meters under CTI 9028 10 00 and the consequent denial of the exemption benefit claimed by the appellant is upheld – However, no evidence of collusion or willful misstatement or suppression of facts, as the appellant had filed all the documents and merely claimed a wrong classification and an ineligible exemption notification. Accordingly, the invocation of the extended period of limitation is set aside - The appeal is partly allowed by setting aside the demand for extended period of limitation and penalty under Section 114A, while upholding the classification of the imported meters under CTI 9028 10 00 and the consequent demand within the normal period of limitation – Ordered accordingly
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