https://www.taxtmi.com/caselaws?id=784026 Ultrasonic flow meters for gas applications, operating on ultrasonic transit-time measurement, are classifiable as flowmeters under CTH 9026 80 90 because their essential function is to measure gas flow. Embedded communication protocols used only to transmit measured data do not convert the goods into automatic regulating or controlling apparatus, since heading 9032 requires a measuring device, a control device and an operating device such as a valve or pump actuation. Where goods are specifically covered by heading 9026, they remain classified there even if used in a larger system with a control function. The claimed classification was accepted. en-us Fri, 18 Jul 2025 00:00:00 +0530 Fri, 06 Feb 2026 16:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784026 Ultrasonic flow meters for gas applications, operating on ultrasonic transit-time measurement, are classifiable as flowmeters under CTH 9026 80 90 because their essential function is to measure gas flow. Embedded communication protocols used only to transmit measured data do not convert the goods into automatic regulating or controlling apparatus, since heading 9032 requires a measuring device, a control device and an operating device such as a valve or pump actuation. Where goods are specifically covered by heading 9026, they remain classified there even if used in a larger system with a control function. The claimed classification was accepted. Case-Laws Customs Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784026