https://www.taxtmi.com/caselaws?id=74539 Imported spray control valves and related components were held to fall under Heading 84.61(2) as pressure reducing valves, because the catalogue, technical write-up, and prior classification orders consistently showed that the goods functioned to control steam temperature through feed-water injection. The alternative classification under Heading 84-61(1) was rejected, as the record did not support the appellant's contrary claim. The governing principle is that tariff classification must follow the actual functional description and corroborating technical material of the goods, especially where prior orders support the same classification. en-us Wed, 16 Dec 1987 00:00:00 +0530 Thu, 09 Jun 2011 14:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74539 Imported spray control valves and related components were held to fall under Heading 84.61(2) as pressure reducing valves, because the catalogue, technical write-up, and prior classification orders consistently showed that the goods functioned to control steam temperature through feed-water injection. The alternative classification under Heading 84-61(1) was rejected, as the record did not support the appellant's contrary claim. The governing principle is that tariff classification must follow the actual functional description and corroborating technical material of the goods, especially where prior orders support the same classification. Case-Laws Customs Wed, 16 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74539