https://www.taxtmi.com/caselaws?id=81505 Articles whose principal function is to regulate fluid flow remain classifiable as valves under Heading 84.81, even when designed for use in motor vehicles. Servo brake valves, shut off cocks, and their parts were treated as taps, cocks, valves or similar appliances because their dominant function was to control air flow in pipes. Section Note 2(e) of Section XVII excludes goods of Heading 84.81 from classification as motor vehicle parts, so Heading 87.08 cannot apply merely because the items are fitted in vehicles. en-us Fri, 27 Sep 1991 00:00:00 +0530 Mon, 27 Jun 2011 11:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81505 Articles whose principal function is to regulate fluid flow remain classifiable as valves under Heading 84.81, even when designed for use in motor vehicles. Servo brake valves, shut off cocks, and their parts were treated as taps, cocks, valves or similar appliances because their dominant function was to control air flow in pipes. Section Note 2(e) of Section XVII excludes goods of Heading 84.81 from classification as motor vehicle parts, so Heading 87.08 cannot apply merely because the items are fitted in vehicles. Case-Laws Central Excise Fri, 27 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81505