2025 (11) TMI 700

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....nt : Shri T Vishwanathan, Ms Shrinidhi and Shri Akshay, Advocates For the Respondent : Shri D S Maan, Deputy Commissioner (AR) ORDER PER: CJ MATHEW: M/s Xylem Water Solutions India Pvt Ltd was proceeded against, following scrutiny of assessment of bill of entry no. 3696005/17.06.2019 filed for import of 'Ipearl DN 15 Water meter' valued at Rs. 92,220 having discharged duty liability co....

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.... Commissioner of Customs (Appeals), Mumbai - III, vide order [order-in-appeal no. MUM-CUSTM-AMP-APP-647/2020-21 dated 24th December 2020], dismissed the appeal of M/s Xylem Water Solutions India Pvt Ltd by holding that the purpose of the said 'water meters' was billing of customers according to consumption and mere measuring mechanism would not suffice for exclusion from the exclusion incorporated....

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....n Affairs had also acknowledged the distinct placement of electromagnetic water meters. 4. Learned Authorized Representative submitted that the excluded component of heading 9026 of First Schedule to Customs Tariff Act, 1975 endorses primacy to heading 9028 of First Schedule to Customs Tariff Act, 1975. It was also submitted that the finding in the impugned order on the actual function performe....