https://www.taxtmi.com/caselaws?id=81416 Imported sight flow indicators fitted to pipes were held not to be pipe fittings merely because they formed part of a piping system. Their essential function was to indicate the flow, clarity and colour of liquids in industrial pipelines, so they were treated as instruments or apparatus for measuring or checking liquid flow. On that reasoning, classification under Heading 90.24(1) was preferred over Heading 74.07/08, which is confined to connecting pipe fittings such as joints, elbows, sockets and flanges. The contrary classification adopted below was rejected, and the assessee obtained the benefit of the classification under Heading 90.24(1). en-us Wed, 17 Jul 1991 00:00:00 +0530 Fri, 24 Jun 2011 15:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81416 Imported sight flow indicators fitted to pipes were held not to be pipe fittings merely because they formed part of a piping system. Their essential function was to indicate the flow, clarity and colour of liquids in industrial pipelines, so they were treated as instruments or apparatus for measuring or checking liquid flow. On that reasoning, classification under Heading 90.24(1) was preferred over Heading 74.07/08, which is confined to connecting pipe fittings such as joints, elbows, sockets and flanges. The contrary classification adopted below was rejected, and the assessee obtained the benefit of the classification under Heading 90.24(1). Case-Laws Customs Wed, 17 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81416