https://www.taxtmi.com/caselaws?id=417055 Advance ruling applications were maintainable because section 28-I(2) of the Customs Act bars an application only where the same question is already pending or decided in the applicant's own case; a pending appeal on different products did not defeat jurisdiction, so the applications were heard on merits. The impugned flowmeters were classifiable under Heading 90.26 because they are standalone measuring instruments for flow and related variables of liquids and gases, and the HSN notes specifically cover flowmeters. Heading 90.32 did not apply because automatic regulating or controlling apparatus requires control functions that the goods did not possess at import. The flowmeters were classified under sub-heading 9026 10 10. en-us Mon, 12 Jul 2021 00:00:00 +0530 Fri, 14 Jan 2022 08:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417055 Advance ruling applications were maintainable because section 28-I(2) of the Customs Act bars an application only where the same question is already pending or decided in the applicant's own case; a pending appeal on different products did not defeat jurisdiction, so the applications were heard on merits. The impugned flowmeters were classifiable under Heading 90.26 because they are standalone measuring instruments for flow and related variables of liquids and gases, and the HSN notes specifically cover flowmeters. Heading 90.32 did not apply because automatic regulating or controlling apparatus requires control functions that the goods did not possess at import. The flowmeters were classified under sub-heading 9026 10 10. Case-Laws Customs Mon, 12 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417055