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<h1>Imported inner tube valves made from corrosion-resistant copper alloy: classified under Heading 84.61(2), Revenue appeal rejected</h1> 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) ... Classification under Customs Tariff Heading 84.61 - construction of the phrase 'made of corrosion-resisting material' - illustrative enumeration'such as' not exhaustiveClassification under Customs Tariff Heading 84.61 - construction of the phrase 'made of corrosion-resisting material' - Inner tube valves made of copper alloy and certified by manufacturers as being of corrosion-resisting material are classifiable under sub-heading (2) of Heading 84.61 and not under sub-heading (1). - HELD THAT: - The Court accepted the appellants' manufacturer certificates that the valves were made of corrosion-resisting material. The words in sub-heading (2)-'valves made of corrosion-resisting material such as stainless steel, nickel monel, incoloy, hastelloy'-were held to be illustrative examples and not an exhaustive list of permissible materials. Consequently, the mere fact that the valves are made of copper alloy does not preclude their classification under sub-heading (2) if they are in substance corrosion-resisting. On the material on record, the authorities ought to have treated the valves as being of corrosion-resisting material and classified them under sub-heading (2).Allowed the appeals; valves made of corrosion-resisting material fall under sub-heading (2) of Heading 84.61 and the impugned judgments are set aside.Final Conclusion: The appeals are allowed: inner tube valves certified as made of corrosion-resisting material are classifiable under sub-heading (2) of Heading 84.61 of the Customs Tariff; impugned judgments 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)
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