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    <title>1996 (7) TMI 294 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=85546</link>
    <description>Globe valves with a carbon steel body and bonnet were held classifiable under Heading 84.61(2) because the tariff entry covered not only valves made wholly of corrosion-resisting metals, but also valves lined or coated with corrosion-resistant materials. The technical description showed corrosion-resistant components in the seating surface, stem, cone, packing and gasket, and that was sufficient for classification. The department&#039;s objection that the valves were not entirely made of corrosion-resistant material was rejected, and the importer&#039;s claimed classification was accepted.</description>
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    <pubDate>Thu, 25 Jul 1996 00:00:00 +0530</pubDate>
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      <title>1996 (7) TMI 294 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=85546</link>
      <description>Globe valves with a carbon steel body and bonnet were held classifiable under Heading 84.61(2) because the tariff entry covered not only valves made wholly of corrosion-resisting metals, but also valves lined or coated with corrosion-resistant materials. The technical description showed corrosion-resistant components in the seating surface, stem, cone, packing and gasket, and that was sufficient for classification. The department&#039;s objection that the valves were not entirely made of corrosion-resistant material was rejected, and the importer&#039;s claimed classification was accepted.</description>
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      <pubDate>Thu, 25 Jul 1996 00:00:00 +0530</pubDate>
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