https://www.taxtmi.com/caselaws?id=354089 Tariff classification depends on the product's essential character and primary function. A sensor-based automatic water tap remained classifiable under Heading 8481 because it continued to function as a tap regulating water flow, and the electronic control mechanism did not alter that basic character. By contrast, automatic flushing systems for urinals and WCs, where only the electronic control device was manufactured and the sanitary fixtures were not part of the goods, were classifiable under Heading 9032 as automatic regulating or controlling instruments and apparatus. The classification adopted in the impugned order was sustained and the appeal failed in full. en-us Tue, 16 Jan 2018 00:00:00 +0530 Thu, 28 Jun 2018 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354089 Tariff classification depends on the product's essential character and primary function. A sensor-based automatic water tap remained classifiable under Heading 8481 because it continued to function as a tap regulating water flow, and the electronic control mechanism did not alter that basic character. By contrast, automatic flushing systems for urinals and WCs, where only the electronic control device was manufactured and the sanitary fixtures were not part of the goods, were classifiable under Heading 9032 as automatic regulating or controlling instruments and apparatus. The classification adopted in the impugned order was sustained and the appeal failed in full. Case-Laws Central Excise Tue, 16 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354089