https://www.taxtmi.com/caselaws?id=72878 The Appellate Tribunal upheld the lower authorities' assessment under Heading 84.61(1) for the imported globe valves, rejecting the appellants' classification under Heading 84.61(2) as isolating valves. The Tribunal determined that the globe valves did not meet the criteria for isolating valves as they were designed for regulating flow in pipelines, not for shutting off fluid pressure. Despite the appellants' arguments supported by technical literature, the Tribunal found no merit in reclassifying the valves and dismissed the appeal. en-us Mon, 20 Apr 1987 00:00:00 +0530 Wed, 25 May 2011 16:02:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72878 The Appellate Tribunal upheld the lower authorities' assessment under Heading 84.61(1) for the imported globe valves, rejecting the appellants' classification under Heading 84.61(2) as isolating valves. The Tribunal determined that the globe valves did not meet the criteria for isolating valves as they were designed for regulating flow in pipelines, not for shutting off fluid pressure. Despite the appellants' arguments supported by technical literature, the Tribunal found no merit in reclassifying the valves and dismissed the appeal. Case-Laws Customs Mon, 20 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72878