https://www.taxtmi.com/caselaws?id=84458 Customs classification of imported turbine valve parts turned on whether they were parts of isolating valves under Heading 84.61(2) or fell within a residuary entry. The ruling states that classification must be based on the tariff heading, section and chapter notes, technical literature, drawings and the functional use of the goods, not dictionary meaning alone. On the record, the spherical valve isolated downstream equipment for maintenance, and the imported items were suitable parts for that valve. The rejection of the claim was unsustainable, the goods were accepted as parts of isolating valves, and refund relief followed. en-us Fri, 22 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 11:10:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84458 Customs classification of imported turbine valve parts turned on whether they were parts of isolating valves under Heading 84.61(2) or fell within a residuary entry. The ruling states that classification must be based on the tariff heading, section and chapter notes, technical literature, drawings and the functional use of the goods, not dictionary meaning alone. On the record, the spherical valve isolated downstream equipment for maintenance, and the imported items were suitable parts for that valve. The rejection of the claim was unsustainable, the goods were accepted as parts of isolating valves, and refund relief followed. Case-Laws Customs Fri, 22 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84458