Chapter 90 classification barred customs exemption for flow meter accessories outside the notification's covered tariff chapters.

Flow meter accessories were held to fall under Chapter 90, and the exemption in Notification No. 155/86-Cus. applied only to specified goods classifiable under Chapters 84 and 85. Because Chapter 90 goods were outside the notification's scope, the exemption was not available. The classification-based exclusion therefore governed the result, and the departmental view was upheld.

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Issues: Whether flow meter accessories were eligible for exemption under Notification No. 155/86-Cus. notwithstanding their classification under Chapter 90.

Analysis: The dispute turned on the proper tariff classification of flow meters and the scope of the exemption notification. The goods were held to fall under Chapter 90, and the notification in question extended only to specified items falling under Chapters 84 and 85. Since Chapter 90 was not covered by the notification, the exemption could not be claimed.

Conclusion: The claim for exemption failed and the classification-based exclusion applied. The appeal was rejected and the departmental view was upheld.

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