https://www.taxtmi.com/caselaws?id=82509 The Tribunal rejected the application for rectification concerning the classification of Hopkinsons Parallel Slide Valve as an "Isolating Valve" under the Customs Tariff. Despite arguments based on a subsequent decision by the Larger Bench, the Tribunal emphasized the need for a clear error in its own order to warrant rectification. The Tribunal held that the appellants failed to prove that the valves were isolating valves, and rejected the application, underscoring the importance of establishing a mistake apparent from the record. en-us Wed, 03 Feb 1993 00:00:00 +0530 Tue, 05 Jul 2011 15:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82509 The Tribunal rejected the application for rectification concerning the classification of Hopkinsons Parallel Slide Valve as an "Isolating Valve" under the Customs Tariff. Despite arguments based on a subsequent decision by the Larger Bench, the Tribunal emphasized the need for a clear error in its own order to warrant rectification. The Tribunal held that the appellants failed to prove that the valves were isolating valves, and rejected the application, underscoring the importance of establishing a mistake apparent from the record. Case-Laws Customs Wed, 03 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82509