https://www.taxtmi.com/caselaws?id=74451 Classification under Heading 84.61 depended on whether the imported system flow regulating valve answered the description of sub-item (2). The record contained no evidence showing that the goods fell within any of the categories covered by that sub-heading, so there was no basis to disturb the lower authority's classification. The appellant's claimed classification was therefore not accepted, the impugned order was upheld, and the appeal was rejected. en-us Fri, 10 Jul 1987 00:00:00 +0530 Wed, 08 Jun 2011 18:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74451 Classification under Heading 84.61 depended on whether the imported system flow regulating valve answered the description of sub-item (2). The record contained no evidence showing that the goods fell within any of the categories covered by that sub-heading, so there was no basis to disturb the lower authority's classification. The appellant's claimed classification was therefore not accepted, the impugned order was upheld, and the appeal was rejected. Case-Laws Customs Fri, 10 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74451