https://www.taxtmi.com/caselaws?id=73280 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. en-us Tue, 15 Sep 1987 00:00:00 +0530 Mon, 30 May 2011 17:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73280 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. Case-Laws Central Excise Tue, 15 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73280