https://www.taxtmi.com/caselaws?id=74431 In classification of locomotive inlet and exhaust valves with spares, the Tribunal treated the goods as parts of an internal combustion engine and held that Heading 84.61(1) did not apply because it covered a different class of valves and did not extend to inlet and exhaust valves of internal combustion engines. The classification adopted by the Appellate Collector was supported by the nature and use of the goods. The goods were therefore correctly classified under Heading 84.06 of the Customs Tariff Act, 1975, and the appeal failed. en-us Thu, 04 Jun 1987 00:00:00 +0530 Wed, 08 Jun 2011 17:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74431 In classification of locomotive inlet and exhaust valves with spares, the Tribunal treated the goods as parts of an internal combustion engine and held that Heading 84.61(1) did not apply because it covered a different class of valves and did not extend to inlet and exhaust valves of internal combustion engines. The classification adopted by the Appellate Collector was supported by the nature and use of the goods. The goods were therefore correctly classified under Heading 84.06 of the Customs Tariff Act, 1975, and the appeal failed. Case-Laws Customs Thu, 04 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74431