1998(06)LCX0233

IN THE CEGAT, COURT NO. II, NEW DELHI

S/Shri S.S. Kang, Member (J) and Lajja Ram, Member (T)

TARU LALVANI ENGG. PVT. LTD.

Versus

COLLECTOR OF CUSTOMS, BOMBAY

Final Order No. 407/98-B2, dated 5-6-1998 in Appeal No. C/4109/91-B2

Advocated By : Shri A.C. Jain, Advocate, for the Appellant.

Shri S.N. Ojha, JDR, for the Respondents.

[Order per : S.S. Kang, Member, (J)]. - The appellant filed this appeal against the order-in-original dated 20th November, 1990 passed by the Collector of Customs, Bombay.

2. The appellant made import of Meter Registers and claimed classification under Heading 90.26 of the Custom Tariff. The adjudicating authority classified the goods under Tariff Heading 90.29 of the custom tariff and also held that for the import of goods, specific import licence is required.

3. Learned Counsel appeared on behalf of the appellant submits that the goods in question are components of flow meter, he submits that appellants are engaged in the manufacture of flow meters and the meter registers imported by the appellant are used with flow meter for recording a flow of the liquids. He submits that the Tariff Entry 90.26 covers the instrument and apparatus for measuring and checking the flow of liquids and gases.

4. In respect of the import licence he submits that the import registers are in the nature of counters, and these are used as components for flow meters manufactured by the appellant and therefore the import licence is not required. He submits that the goods in question are components of flow meter and a supplementary licence is not required only if complete instruments are to be imported as part of the capital goods. He therefore prays that the appeal be allowed.

5. Heard Shri S.N. Ojha, JDR. In this case the appellant made import of meter registers and in the Bill of Entry the appellant declared the goods as meter register SE 7887 and meter register pre-set ET-7889. The catalogue produced by the appellant described the goods as metes register. The functions of the meter register are described as to display a running account and final total and accumulated total of the quantity of liquid delivery.

6. The Tariff Heading 90.26 provides instrument and apparatus for measuring and checking a flow, level, pressure or other variables of liquids or gases (for example flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of Heading No. 90.14, 90.15, 90.28 or 90.30.

7. The Tariff Heading 90.29 of the tariff provides a revolution counters, production counters, taxi meters, milometers, pedometers and the like.

8. The catalogue produced by the appellant shows that meter register are to be used as a counter with the flow meter to display running account and final total of quantity of liquid. The Tariff Heading 90.26 of the custom tariff includes only the instrument and apparatus for measuring and checking of flow of liquids or gases. Meter register is to be used with the flow meter as counter. Therefore, it is not covered under the Heading 90.26 of the tariff.

9. After going through the catalogue produced by the appellant we find that these goods in question are more appropriately classifiable under 90.29 as held in the impugned order.

10. The contention of the appellant is that these are used as parts of flow meter, therefore the supplementary licence is not required under the import policy. From the catalogue we find that the meter registers are complete instrument in itself. We, also find from the catalogue of the flow meters, manufactured by the appellant, these meters are shown as accessories. In view of the fact that the goods in question are complete instrument and not a part of the flow meter manufactured by the appellant but used as accessories with the flow meter, we find no infirmity in the impugned order that the goods in question are not eligible under the OGL.

11. In view of the above discussion, we do not find any infirmity in the impugned order. The appeal is dismissed.

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Equivalent 1999 (108) ELT 586 (Tribunal)