https://www.taxtmi.com/caselaws?id=81842 Imported globe and gauge valves were classified by function rather than by design, location or nomenclature. Evidence from manufacturer certificates, trade literature and boiler regulations showed they were intended for positive shut-off and to isolate downstream equipment from fluid flow. The restrictive departmental reading of "isolating valve" was treated as illustrative, not exhaustive, and a valve capable of completely stopping flow was accepted as an isolating valve. The valves were therefore classified under Heading 84.61(2) as isolating valves, not under Heading 84.61(1) as taps and cocks. en-us Fri, 10 Apr 1992 00:00:00 +0530 Mon, 06 Nov 2023 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81842 Imported globe and gauge valves were classified by function rather than by design, location or nomenclature. Evidence from manufacturer certificates, trade literature and boiler regulations showed they were intended for positive shut-off and to isolate downstream equipment from fluid flow. The restrictive departmental reading of "isolating valve" was treated as illustrative, not exhaustive, and a valve capable of completely stopping flow was accepted as an isolating valve. The valves were therefore classified under Heading 84.61(2) as isolating valves, not under Heading 84.61(1) as taps and cocks. Case-Laws Customs Fri, 10 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81842