Water meters are correctly classifiable under CTI 90282000 and not under 90261010

SPML Infra Limited Vs Principal Commissioner of Customs (Import) (CESTAT Delhi) CESTAT Delhi held that imported goods being water meters and not flow meters are correctly classifiable under Customs Tariff Item 9028 2000 and not under 9026 1010. Accordingly, duty demand confirmed. Facts- The Appellant importer had purchased and imported water meters under various Bills of Entry imported during the period FY 2015-16 for execution of contract awarded by the Delhi Jal Board. The appellant classified the goods under CTH 90261010. However, SCN was issued proposing to reassess duty classifying the i...