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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> The Supreme Court held that inner tube valves made of corrosion-resisting material like copper alloy are classified under sub-heading (2) of Heading 84.61 ... Customs Tariff Act, 1975, Heading 84.81 - Inner tube valves imported by appellants for manufacturing of tubes or tyres - Made of corrosion resisting material - Held, would fall under sub-heading (2) of heading 84.81 of Customs Tariff. 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 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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