Customs Duty Order Quashed for Ignoring Water Meter Precedents

Xylem Water Solutions India Pvt Ltd Vs Commissioner of Customs (CESTAT Mumbai) In the case concerning the classification of imported water meters, M/s Xylem Water Solutions India Pvt Ltd challenged the assessment of its bill of entry no. 3696005/17.06.2019 for the import of ‘Ipearl DN 15 Water meter’ valued at ₹92,220. The goods were initially classified under tariff item 9026 1090 of the First Schedule to the Customs Tariff Act, 1975. The appellant argued that, based on the Explanatory Notes to the Harmonized System of Nomenclature (HSN) relating to heading 9028, and supported by produc...