https://www.taxtmi.com/caselaws?id=86224 Imported oil stop valves remained classifiable under Heading 84.81 as taps, cocks and valves, because specialised design for use with compressors does not remove goods from that heading unless they fall within a specifically excluded category such as suction or pressure valves. The technical material showed the goods merely cut the oil flow when the compressor stopped and did not establish that they were suction or discharge valves. As the goods fell under Heading 84.81, they were excluded from Heading 98.06, and the related benefit of Notification No. 69/87-Cus. could not be claimed. The revenue classification was sustained. en-us Tue, 21 Jan 1997 00:00:00 +0530 Tue, 16 Aug 2011 15:43:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86224 Imported oil stop valves remained classifiable under Heading 84.81 as taps, cocks and valves, because specialised design for use with compressors does not remove goods from that heading unless they fall within a specifically excluded category such as suction or pressure valves. The technical material showed the goods merely cut the oil flow when the compressor stopped and did not establish that they were suction or discharge valves. As the goods fell under Heading 84.81, they were excluded from Heading 98.06, and the related benefit of Notification No. 69/87-Cus. could not be claimed. The revenue classification was sustained. Case-Laws Customs Tue, 21 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86224