Water meter classification under Tariff Item 9026 10 10 prevailed after documentary evidence showed the goods measured liquid flow.

Imported water meters were found to answer the description of instruments for measuring or checking the flow of liquids, as the brochure and prescribed parameters showed that the goods were in fact water meters. The lower authorities were said to have ignored this documentary evidence while classifying the goods under the heading for liquid meters. On that basis, the goods were classified under Tariff Item No. 9026 10 10, and the demand, interest, and penalty could not stand.

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Issues: Whether the imported water meters were correctly classifiable under Tariff Item No. 9026 10 10 or under Tariff Item No. 9028 20 00.

Analysis: The documentary material, including the brochure and the parameters prescribed for water meters, showed that the goods were water meters and answered the description of instruments for measuring or checking the flow of liquids. The lower authorities were found to have disregarded this evidence while classifying the goods under the heading for liquid meters.

Conclusion: The goods were held classifiable under Tariff Item No. 9026 10 10, and the demand, interest, and penalty could not stand.

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