1996 (11) TMI 181

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..... Ojha, JDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - These appeals are directed against the Order-in-Appeal dated 13-1-1989 of Collector of Customs (Appeals). 2. The appellants imported certain components which they claimed are parts of Flow Meters. The Assistant Collector as also the Collector (Appeals) held that they have not produced evidence that these che....

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....994 (74) E.L.T. 5 (SC) - M/s. Moorco [India] Ltd. v. Collector of Customs, Madras - held in regard to old tariff item that flow meter is specifically classifiable under Heading 90.24 and Heading 90.26 is general in nature. He also submits that in their own case, Tribunal on 20th September, 1996 held, following the ratio of Hon'ble Supreme Court judgment, that goods under old tariff were classif....

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....cal example would be Madras Refineries Ltd. (MRL) selling to Indian Oil Corporation 5,000 kilolitre of petroleum products for further distribution to retail outlets. MRL would require the product delivery automatically commencing at a specified rate of flow (to avoid frothing of the fluid) increasing the rate of flow to higher value (to step up delivery of the fluid) and ensuring that the exact vo....

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....ence to old tariff that flow meter is specifically classifiable under Heading 90.24 whereas Heading 90.26 is general in nature. It applies to every production meter or any meter for gas, liquid or electricity supply. The Tribunal committed an error of law in classifying the goods under Heading 90.26. 6. This Tribunal also vide its Final Order C/1191-1194/96-B, dated 20th September, 1996, h....