https://www.taxtmi.com/caselaws?id=82760 Tariff Heading 84.61(2) was construed to cover valves lined with corrosion-resistant material in the portion that actually contacts corrosive gas or fluid, not only valves fully lined throughout. The wording was read as extending beyond valves made entirely of corrosion-resisting materials, because limiting the heading to complete lining would render the reference to other lined valves redundant. On that interpretation, valves with only the critical or functional portion lined fell within the heading for customs classification and refund purposes, and the Revenue's appeal failed. en-us Tue, 06 Apr 1993 00:00:00 +0530 Thu, 07 Jul 2011 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82760 Tariff Heading 84.61(2) was construed to cover valves lined with corrosion-resistant material in the portion that actually contacts corrosive gas or fluid, not only valves fully lined throughout. The wording was read as extending beyond valves made entirely of corrosion-resisting materials, because limiting the heading to complete lining would render the reference to other lined valves redundant. On that interpretation, valves with only the critical or functional portion lined fell within the heading for customs classification and refund purposes, and the Revenue's appeal failed. Case-Laws Income Tax Tue, 06 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82760