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<h1>Tribunal upholds decision on tyre valve classification under Customs Tariff</h1> The Appellate Tribunal in New Delhi rejected the appeal regarding the classification of tyre valves under the Customs Tariff. The tribunal upheld the ... Claasification The Appellate Tribunal in New Delhi rejected the appeal regarding the classification of tyre valves under the Customs Tariff. The tribunal agreed with the argument that valves cannot be classified as master alloys and upheld the decision of the Appellate Collector. The appeal was rejected.