1997 (3) TMI 357

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....hat the appellants imported a product and described it as liquid flowmeter Model SN 25E. The department alleged that since the product is described as flowmeter it fell specifically for classification under Customs Tariff against Chapter Heading 90.26 and assessed it to duty. The appellants submitted that the imported product was liquid meter and was classifiable under Chapter sub-heading 9020.20. In support of their contention they submitted technical literature and catalogue of the manufacturer. The lower authorities after considering the submissions held that the product was classifiable against Chapter Heading 90.26. 3. Shri Manoj Arora, learned Advocate appearing for the appellants submits that the bill of entry was based on the ....

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.... the other difference between flowmeter and liquid meter will be that an instrument if it is designed to measure a particular volume of gases during the particular unit of time then it will be a flowmeter; that the present product is not designed or calibrated in any way to measure flow of the liquid/gauges during particular unit of time therefore he pleads that the product merits classification under Tariff sub-heading 9028.20. He, therefore, prays that the appeal may be allowed by approving classification claimed. 4. Shri Y.R. Kilaniya, learned JDR appearing for the department sub­mits that declaration in the bill of entry and the description of the product in the invoice clearly shows that it is flowmeter. He submits that there....