Measuring instruments classification: flowmeters and level devices fall under Heading 90.26, not automatic control apparatus.

Flowmeters and a level measuring device were classified as measuring instruments under Heading 90.26, not as automatic regulating or controlling instruments under Heading 90.32, because the goods measured flow and level and provided digital or displayed outputs but lacked the essential control components required for Heading 90.32. Classification was determined by the product description, catalogues, the General Rules for Interpretation, and the HSN notes, with the goods assessed in the condition in which they were imported rather than by possible post-import use in a control system. The ruling accepted the assessee's claimed classification, placing the flowmeters under sub-heading 9026 10 10 and the level measuring device under sub-heading 9026 10 20.

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Issues: Whether the impugned flowmeters and level measuring device are classifiable under Heading 90.26 as measuring or checking instruments, or under Heading 90.32 as automatic regulating or controlling instruments and apparatus.

Analysis: The applications were entertained on merits because the pending appeal related to different products and did not bar consideration of the present goods under Section 28-I(2) of the Customs Act, 1962. On classification, the devices were found, from their product descriptions and catalogues, to measure flow, level and related variables and to provide the measured values by display or digital output. The devices did not contain the essential components of an automatic control system, namely a control device and a starting, stopping or operating device, and therefore did not satisfy the requirements of Heading 90.32 and Chapter Note 7 to Chapter 90. The General Rules for the Interpretation of the First Schedule to the Customs Tariff Act, 1975 and the HSN explanatory notes supported classification according to the specific description of the goods. The goods were held to be classifiable as measuring instruments in Heading 90.26, with the flowmeters falling under sub-heading 9026 10 10 and the level measuring device under sub-heading 9026 10 20. The goods were also held to be assessed in the condition in which they are imported, and not by reference to possible post-import use in a control system.

Conclusion: The devices are classifiable under Heading 90.26 and not under Heading 90.32, and the classification claimed by the assessee was accepted.

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