https://www.taxtmi.com/caselaws?id=94748 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. en-us Mon, 03 Mar 1997 00:00:00 +0530 Sat, 03 Dec 2011 15:25:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94748 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. Case-Laws Central Excise Mon, 03 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94748