1998 (6) TMI 260

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....espondents. [Order per : S.S. Kang, Member, (J)]. -  The appellant filed this appeal against the order-in-original dated 20th November, 1990 passed by the Collector of Customs, Bombay. 2. The appellant made import of Meter Registers and claimed classification under Heading 90.26 of the Custom Tariff. The adjudicating authority classified the goods under Tariff Heading 90.29 of t....

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.... the goods in question are components of flow meter and a supplementary licence is not required only if complete instruments are to be imported as part of the capital goods. He therefore prays that the appeal be allowed. 5. Heard Shri S.N. Ojha, JDR. In this case the appellant made import of meter registers and in the Bill of Entry the appellant declared the goods as meter register SE 7887....

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....register are to be used as a counter with the flow meter to display running account and final total of quantity of liquid. The Tariff Heading 90.26 of the custom tariff includes only the instrument and apparatus for measuring and checking of flow of liquids or gases. Meter register is to be used with the flow meter as counter. Therefore, it is not covered under the Heading 90.26 of the tariff. ....