https://www.taxtmi.com/caselaws?id=304680 Flowmeters and a level measuring device were classified as measuring instruments under Heading 90.26, not as automatic regulating or controlling instruments under Heading 90.32, because the goods measured flow and level and provided digital or displayed outputs but lacked the essential control components required for Heading 90.32. Classification was determined by the product description, catalogues, the General Rules for Interpretation, and the HSN notes, with the goods assessed in the condition in which they were imported rather than by possible post-import use in a control system. The ruling accepted the assessee's claimed classification, placing the flowmeters under sub-heading 9026 10 10 and the level measuring device under sub-heading 9026 10 20. en-us Tue, 21 Dec 2021 00:00:00 +0530 Fri, 14 Oct 2022 20:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304680 Flowmeters and a level measuring device were classified as measuring instruments under Heading 90.26, not as automatic regulating or controlling instruments under Heading 90.32, because the goods measured flow and level and provided digital or displayed outputs but lacked the essential control components required for Heading 90.32. Classification was determined by the product description, catalogues, the General Rules for Interpretation, and the HSN notes, with the goods assessed in the condition in which they were imported rather than by possible post-import use in a control system. The ruling accepted the assessee's claimed classification, placing the flowmeters under sub-heading 9026 10 10 and the level measuring device under sub-heading 9026 10 20. Case-Laws Customs Tue, 21 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304680