Unsubstantiated allegations against applicant goes against the spirit of advance rulings

In re Endress+Hauser (India) Pvt. Ltd. (CAAR Mumbai) Classification of Electromagnetic Flowmeter, Thermal Mass Flowmeter,Ultrasonic Flowmeter, Vortex flowmeter, capacitance point levels measuring device It appears that Id. Commissioner (Appeals) has come to the conclusion that the final product manufactured by the appellant is not merely a measuring instrument and it is in fact a part of the automatic regulating or controlling apparatus under heading 90.32. The appellate order also considers the catalogue submitted by the appellant of products and came to the conclusion that these devices cont...