https://www.taxtmi.com/caselaws?id=74177 Finished tyre valves made of brass were not treated as a master alloy under Heading 74/01/02 because a master alloy is an alloying element or additive used in making alloys, not a finished article. The Tribunal accepted the revenue's classification view on the basis that brass construction alone did not convert the valves into master alloy goods, and held that the claimed tariff heading was inappropriate. The classification claim was rejected and the appeal failed. en-us Thu, 23 Feb 1989 00:00:00 +0530 Tue, 07 Jun 2011 12:18:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74177 Finished tyre valves made of brass were not treated as a master alloy under Heading 74/01/02 because a master alloy is an alloying element or additive used in making alloys, not a finished article. The Tribunal accepted the revenue's classification view on the basis that brass construction alone did not convert the valves into master alloy goods, and held that the claimed tariff heading was inappropriate. The classification claim was rejected and the appeal failed. Case-Laws Customs Thu, 23 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74177