https://www.taxtmi.com/caselaws?id=762257 Imported water meters were found to answer the description of instruments for measuring or checking the flow of liquids, as the brochure and prescribed parameters showed that the goods were in fact water meters. The lower authorities were said to have ignored this documentary evidence while classifying the goods under the heading for liquid meters. On that basis, the goods were classified under Tariff Item No. 9026 10 10, and the demand, interest, and penalty could not stand. en-us Tue, 26 Nov 2024 00:00:00 +0530 Thu, 28 Nov 2024 07:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762257 Imported water meters were found to answer the description of instruments for measuring or checking the flow of liquids, as the brochure and prescribed parameters showed that the goods were in fact water meters. The lower authorities were said to have ignored this documentary evidence while classifying the goods under the heading for liquid meters. On that basis, the goods were classified under Tariff Item No. 9026 10 10, and the demand, interest, and penalty could not stand. Case-Laws Customs Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762257