Tariff classification of motor-vehicle valve parts accepted under the motor-vehicle heading, not the stationary-valve heading.

Imported guide plates used as parts of pressure reducer valves in the air-brake system of commercial vehicles were treated as parts of motor-vehicle valves, not as pressure reducing valves for stationary appliances. Heading 84.61 was read as covering taps, cocks, valves and similar appliances for pipes, tanks and similar stationary uses, so it did not extend to the imported goods. Classification under Heading 87.04/06 for parts and accessories of motor vehicles was accepted, and the claim for re-assessment under Heading 84.61(2) was rejected.

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Issues: Whether guide plates imported as parts of pressure reducer valves used in the air-brake system of commercial vehicles were classifiable under Heading 84.61(2) as parts of pressure reducing valves or under Heading 87.04/06 as parts and accessories of motor vehicles.

Analysis: The goods were found to be parts of valves used in the air-brake system of commercial vehicles. Heading 84.61 covers taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats and the like, including pressure reducing valves and thermostatically controlled valves, and was held to be confined to valves for stationary appliances and machines. Since the imported goods were parts of valves fitted to motor vehicles, the Department's classification under the motor-vehicle heading was accepted.

Conclusion: The goods were correctly classified under Heading 87.04/06 as parts and accessories of motor vehicles, and the assessee's claim for re-assessment under Heading 84.61(2) was rejected.

Final Conclusion: The appeal failed on the question of tariff classification, and the assessment made by customs was sustained.

Ratio Decidendi: Goods forming parts of motor-vehicle valves are classifiable under the motor-vehicle heading rather than under the heading for stationary valves and similar appliances.

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