https://www.taxtmi.com/caselaws?id=74528 Classification of hydraulic gate valves and hot gas valves turned on function, not on their use at particular stages of the gas generation cycle. Valves covered by Heading 84.61(2) must themselves perform the function of isolating a section, whereas Heading 84.61(1) is the residuary entry for valves and similar appliances not elsewhere specified. On the facts, the imported goods were complete gate valves and hot gas valves fitted in pipelines and chimneys, hydraulically controlled to open and close flow, but they did not operate as isolating valves in the tariff sense. They were therefore correctly classified under the residuary heading and not as isolating valves. en-us Tue, 13 Jan 1987 00:00:00 +0530 Thu, 09 Jun 2011 14:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74528 Classification of hydraulic gate valves and hot gas valves turned on function, not on their use at particular stages of the gas generation cycle. Valves covered by Heading 84.61(2) must themselves perform the function of isolating a section, whereas Heading 84.61(1) is the residuary entry for valves and similar appliances not elsewhere specified. On the facts, the imported goods were complete gate valves and hot gas valves fitted in pipelines and chimneys, hydraulically controlled to open and close flow, but they did not operate as isolating valves in the tariff sense. They were therefore correctly classified under the residuary heading and not as isolating valves. Case-Laws Customs Tue, 13 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74528