https://www.taxtmi.com/caselaws?id=81137 A bona fide filing mistake in supplementary appeals was accepted as sufficient cause, and the delay was condoned because the original appeal had been filed in time and no objection was raised. On tariff classification, imported pressure reducing valves were treated as goods specifically covered by Heading 84.61(2), while Heading 84.10 was regarded as applicable only where the goods were not pressure reducing valves but integral machine parts. The Revenue's appeals therefore failed on classification. en-us Mon, 29 Jul 1991 00:00:00 +0530 Wed, 22 Jun 2011 16:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81137 A bona fide filing mistake in supplementary appeals was accepted as sufficient cause, and the delay was condoned because the original appeal had been filed in time and no objection was raised. On tariff classification, imported pressure reducing valves were treated as goods specifically covered by Heading 84.61(2), while Heading 84.10 was regarded as applicable only where the goods were not pressure reducing valves but integral machine parts. The Revenue's appeals therefore failed on classification. Case-Laws Customs Mon, 29 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81137