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) as claimed by the importer, on the basis that they were made of corrosion-resisting material. The SC held that classification turns on whether the material is corrosion-resisting; the fact that the valves were of copper alloy did not negate that characteristic. It further held that the metals listed in sub-heading (2) (e.g., stainless steel, nickel monel, incoloy, hastelloy) were illustrative and not exhaustive, so other corrosion-resisting materials could qualify. Consequently, the valves were held classifiable under Heading 84.61(2), the impugned judgments were set aside, and the appeals were allowed without costs.

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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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