Classification of tube valves upheld under Heading 84.61(1) after failure to prove non-return or corrosion-resistant character.

Imported tube valves used in inner tubes for filling and drawing air were held not to fall under Heading 84.61(2) as non-return valves, because the record did not show that they were known in trade by that description or that they functioned only in one direction as required for such valves. The alternative claim that they were corrosion resistant valves also failed, as no evidence was produced on the corrosive fluid they were meant to withstand, the alloy composition, or the purpose of the rubber covering. Classification under Heading 84.61(1) was therefore upheld against the assessee.

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Issues: Whether the imported tube valves were classifiable under Heading 84.61(2) as non-return valves or as corrosion resistant valves, instead of under Heading 84.61(1).

Analysis: The imported goods were tube valves used in inner tubes for filling and drawing air. The material on record did not show that such valves were known in trade as non-return valves, and the evidence did not establish that they functioned only in one direction in the sense required of non-return valves. The alternate plea that the valves were corrosion resistant also failed, because no evidence was produced to show the nature of the corrosive fluid they were meant to withstand, the composition of the alloy, or that the rubber covering was provided to give corrosion resistance.

Conclusion: The goods were not proved to be non-return valves or corrosion resistant valves under Heading 84.61(2); the classification under Heading 84.61(1) was upheld against the assessee.

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