https://www.taxtmi.com/caselaws?id=411400 An iPERL smart meter that measures the rate of water flow by magnetic field technology was classified as a flowmeter under heading 90.26, because its essential function was flow measurement and not mere recording of the total quantity of liquid delivered; heading 90.28 for liquid supply or production meters was therefore rejected. Components imported for assembly of the complete meter were treated as an unassembled presentation of the finished article, and separately imported parts and accessories specifically suitable for sole or principal use with that apparatus were also classified with it. The ruling accordingly placed the meter and covered parts under heading 90.26, including subheading 90261010. en-us Thu, 12 Aug 2021 00:00:00 +0530 Tue, 24 Aug 2021 08:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411400 An iPERL smart meter that measures the rate of water flow by magnetic field technology was classified as a flowmeter under heading 90.26, because its essential function was flow measurement and not mere recording of the total quantity of liquid delivered; heading 90.28 for liquid supply or production meters was therefore rejected. Components imported for assembly of the complete meter were treated as an unassembled presentation of the finished article, and separately imported parts and accessories specifically suitable for sole or principal use with that apparatus were also classified with it. The ruling accordingly placed the meter and covered parts under heading 90.26, including subheading 90261010. Case-Laws Customs Thu, 12 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411400