‘Senses iPERL smart meter’ merit classification under HSN 90261010

In re Flextronics Technology India Private Limited (CAAR Mumbai) Classification of import components required for assembly of flowmeter “Sensus iPERL smart meter The applicant had informed vide email dated 05.08.2021 that they may import excess components over and above required for assembly of “iPERL”. For classification of such parts and accessories relevant Chapter and Section notes are required to be referred. General Explanatory Note 1 (f) to Chapter 90 excludes parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plast...