https://www.taxtmi.com/article/detailed?id=16176 Rotary gas meters used for custody transfer and billing of gas consumption are classifiable under CTI 9028 10 00 as gas supply meters, not under CTI 9026 10 10 as flow meters. Such meters record cumulative volume of gas consumed in cubic metres, whereas flow meters measure rate of flow. Mere wrong classification or an ineligible exemption, where documents were filed, does not by itself establish collusion, wilful misstatement, or suppression of facts for invoking Section 28(4) or Section 114A. en-us Fri, 10 Apr 2026 09:03:42 +0530 Fri, 10 Apr 2026 09:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16176 Rotary gas meters used for custody transfer and billing of gas consumption are classifiable under CTI 9028 10 00 as gas supply meters, not under CTI 9026 10 10 as flow meters. Such meters record cumulative volume of gas consumed in cubic metres, whereas flow meters measure rate of flow. Mere wrong classification or an ineligible exemption, where documents were filed, does not by itself establish collusion, wilful misstatement, or suppression of facts for invoking Section 28(4) or Section 114A. Articles Customs - Import - Export - SEZ Fri, 10 Apr 2026 09:03:42 +0530 https://www.taxtmi.com/article/detailed?id=16176