Customs Appeal Dismissed for Valve Classification Dispute. Appellate Collector Requires Sufficient Evidence.

The appeal was dismissed as the Appellate Collector rejected the appellant's claim that a "By Pass valve" should be re-classified under a different sub-heading for customs tariff purposes, due to insufficient evidence supporting the valve being made of special alloy steel.

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The appeal dealt with the classification of a "By Pass valve" imported by the appellants. The valve was assessed under heading 84.61(1) CTA, but the appellants sought re-classification under sub-heading 2 of the same heading. The appellants claimed the valve was made of special alloy steel that is corrosion resistant, but the Appellate Collector rejected this claim due to lack of evidence. The appeal was dismissed.

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