https://www.taxtmi.com/caselaws?id=74937 Tariff classification of valve components depends on each article's actual design and function. A glandnut, being threaded and performing a fastening function while guiding the stem, falls under the fastener entry in both the old and new tariff regimes. A bonnet, which carries the operating mechanism, and a union, which houses the gland and packing around the stem, do not perform fastening functions. They therefore remain classifiable as parts of valves and cocks. The classification claim succeeds for glandnut but not for bonnet and union. en-us Wed, 28 Jun 1989 00:00:00 +0530 Mon, 13 Jun 2011 15:01:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74937 Tariff classification of valve components depends on each article's actual design and function. A glandnut, being threaded and performing a fastening function while guiding the stem, falls under the fastener entry in both the old and new tariff regimes. A bonnet, which carries the operating mechanism, and a union, which houses the gland and packing around the stem, do not perform fastening functions. They therefore remain classifiable as parts of valves and cocks. The classification claim succeeds for glandnut but not for bonnet and union. Case-Laws Central Excise Wed, 28 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74937