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of <h1>Supreme Court: Copper alloy inner tube valves fall under Customs Tariff, appellants win appeal</h1> <h3>Good Year India Limited Versus Collector of Customs, Bombay</h3> Good Year India Limited Versus Collector of Customs, Bombay - 1997 (95) E.L.T. 450 The Supreme Court ruled that inner tube valves made of corrosion-resisting material like copper alloy fall under sub-heading (2) of Heading 84.61 of the Customs Tariff. The appellants' claim was upheld, and the judgments were set aside. (Case Citation: 1997 (9) TMI 100 - Supreme Court of India)
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