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        The case pertains to the classification of 'BAYLAN' branded water meters for customs duty purposes. The key points are: The water meters were initially classified under Tariff Item No. 9028 20 00, attracting 7.5% customs duty. However, the appellant contended they should be classified under Tariff Item No. 9026 10 10, subject to 'nil' duty rate. The tribunal examined the Indian Standards (IS 2401:1973 and ISO 4064) parameters for water meters and found the appellant's products met these requirements. Based on the factual details and documentary evidence clearly indicating the goods were water meters, the tribunal set aside the impugned order and allowed the appeal, classifying the goods under Tariff Item No. 9026 10 10, making them eligible for consequential relief as per law.

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