https://www.taxtmi.com/caselaws?id=85187 Alloy steel gate valves imported by the respondents were examined for classification under Heading 84.61(1) or Heading 84.61(2) of the Customs Tariff Act, 1975. The Department's challenge failed because the adjudicating order had been made before the later technical report, and the record did not clearly establish that the sample examined by the Deputy Chief Chemist was the same goods in dispute. In the absence of reliable evidence displacing the classification accepted by the appellate authority, the valves were not shown to merit Heading 84.61(1). en-us Tue, 21 Nov 1995 00:00:00 +0530 Wed, 03 Aug 2011 13:01:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85187 Alloy steel gate valves imported by the respondents were examined for classification under Heading 84.61(1) or Heading 84.61(2) of the Customs Tariff Act, 1975. The Department's challenge failed because the adjudicating order had been made before the later technical report, and the record did not clearly establish that the sample examined by the Deputy Chief Chemist was the same goods in dispute. In the absence of reliable evidence displacing the classification accepted by the appellate authority, the valves were not shown to merit Heading 84.61(1). Case-Laws Customs Tue, 21 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85187