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    <title>2025 (11) TMI 700 - CESTAT MUMBAI</title>
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    <description>Imported water meters were examined under competing tariff classifications in headings 9026 and 9028 of the Customs Tariff Act, with heading 9028 treated as relevant because heading 9026 contained an exclusion affecting water meters. The Tribunal noted that the lower authorities had not had the benefit of earlier decisions on water meter classification, and held that the goods required fresh scrutiny to ensure consistency with those rulings. The classification determination was therefore set aside and the matter remanded to the adjudicating authority for a fresh decision.</description>
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      <title>2025 (11) TMI 700 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=781232</link>
      <description>Imported water meters were examined under competing tariff classifications in headings 9026 and 9028 of the Customs Tariff Act, with heading 9028 treated as relevant because heading 9026 contained an exclusion affecting water meters. The Tribunal noted that the lower authorities had not had the benefit of earlier decisions on water meter classification, and held that the goods required fresh scrutiny to ensure consistency with those rulings. The classification determination was therefore set aside and the matter remanded to the adjudicating authority for a fresh decision.</description>
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