Tariff classification of liquid measuring instruments depends on essential function, not invoice description or label used.

Tariff classification of an imported liquid flowmeter turned on its essential function, not the invoice description. The manufacturer's catalogue was treated as more reliable than the bill of entry because it showed the instrument as used for volumetric measurement of liquids, while the HSN notes distinguished flowmeters from liquid meters. An apparatus that merely indicates the total liquid delivered over a period, without measuring flow per unit of time, falls under Heading 90.28 rather than Heading 90.26. The product was therefore classified under sub-heading 9028.20 as a liquid meter.

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Issues: Whether the imported product described as liquid flowmeter was classifiable under Chapter Heading 90.26 or as a liquid meter under sub-heading 9028.20.

Analysis: The classification dispute turned on whether the instrument measured flow of liquid per unit of time or merely the total volume delivered over a period. The description in the invoice and bill of entry referred to a flowmeter, but the manufacturer's catalogue identified the model and described it as used for volumetric measurement of liquids. The catalogue was found more reliable than the invoice description. The HSN notes under Section XVIII distinguished flowmeters from liquid meters and treated apparatus that merely indicates the total amount of liquid delivered over a period as falling under Heading 90.28. As the product was not shown to be designed or calibrated to measure flow per unit of time, it was treated as a liquid meter.

Conclusion: The product was held classifiable under sub-heading 9028.20 and not under Chapter Heading 90.26, in favour of the assessee.

Ratio Decidendi: For tariff classification, the instrument must be classified according to its essential function as shown by reliable material such as the manufacturer's catalogue and the HSN notes, and an apparatus measuring only volumetric delivery over time is not a flowmeter merely because it is described as such in the invoice.

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