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2021 (8) TMI 978 - AAR - CustomsClassification of goods - components for the assembly of iPERL flowmeter - HELD THAT:- The impugned product is intended for use in water supply. However, iPERL is not merely used to measure the volume of the liquid consumed. The device measures the rate of flow of liquid, based on which eventually volume of the liquid consumed can be calculated. The application of General Interpretation Rules (1-4) should always be in sequential order. As per Rule 1, classification shall be determined according to the terms of the heading and any relative section or chapter notes. 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 plastics (Chapter 39). The “Senses iPERL smart meter” merit classification under heading 90.26 and more specifically, under subheading 90261010 of the first schedule to the Customs Tariff Act, 1975.
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