1997 (9) TMI 100 - SC - Customs

Imported inner tube valves made from corrosion-resistant copper alloy: classified under Heading 84.61(2), Revenue appeal rejected

The dominant issue was whether imported inner tube valves were classifiable under Heading 84.61(1) as contended by the Revenue or under Heading 84.61(2) ... Claim that the valves were made of corrosion-resisting material - Whether inner tube valves imported by the appellants in connection with the manufacture of tubes for tyres are classifiable under sub-heading (1) of Heading 84.61 of Customs Tariff as claimed by the Revenue or under sub-heading (2) of Heading 84.61 as claimed by the appellants ? - HELD THAT:- The authorities should have procured on the basis that the valves were made of corrosion resisting material and merely because they are made of copper alloy would not disentitle the appellants from claiming that they fall under sub-heading (2). The words 'such as stainless steel, nickel monel, incoloy, hastelloy' in sub-heading (2) are only illustrative of the various metals from which valves can be made but the said description is not exhaustive of the metals. If the material from which the valves are made is a corrosion-resisting material then the valves would fall under sub-heading (2) of Heading 84.61. Thus, we are unable to uphold the impugned judgments and it must be held that the valves imported by the appellants, being made of corrosion-resisting material, would fall under sub-heading (2) of Heading 84.61 of the Customs Tariff. The appeals are accordingly allowed and the impugned judgments are set aside. No order as to costs 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)