https://www.taxtmi.com/caselaws?id=373147 Hand-free flushing systems for urinals and WC that operate as solenoid valves using infrared sensors and battery power were held not to fall under Chapter Heading 9032 because Chapter Note 7(a) applies only where an apparatus continuously or periodically measures and maintains a variable at a desired value. Chapter Note 1(g) to Chapter 90 also excludes valves and similar appliances of Heading 8481. The goods were therefore treated as classifiable under Heading 8481, and the demand and penalty premised on Heading 9032 were held misconceived and set aside. en-us Wed, 19 Dec 2018 00:00:00 +0530 Fri, 06 Mar 2020 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373147 Hand-free flushing systems for urinals and WC that operate as solenoid valves using infrared sensors and battery power were held not to fall under Chapter Heading 9032 because Chapter Note 7(a) applies only where an apparatus continuously or periodically measures and maintains a variable at a desired value. Chapter Note 1(g) to Chapter 90 also excludes valves and similar appliances of Heading 8481. The goods were therefore treated as classifiable under Heading 8481, and the demand and penalty premised on Heading 9032 were held misconceived and set aside. Case-Laws Central Excise Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373147