https://www.taxtmi.com/caselaws?id=86276 The Tribunal found merit in the appellant's argument that the imported valves were specifically designed for the compressor and should be classified under Heading 84.14.90, making them eligible for concessional duty under Notifications 69/87. The Tribunal emphasized the importance of examining the technical specifications and functions of the valves for accurate classification, ordering a remand for a fresh decision by the Assistant Commissioner. en-us Tue, 05 Nov 1996 00:00:00 +0530 Tue, 16 Aug 2011 18:47:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86276 The Tribunal found merit in the appellant's argument that the imported valves were specifically designed for the compressor and should be classified under Heading 84.14.90, making them eligible for concessional duty under Notifications 69/87. The Tribunal emphasized the importance of examining the technical specifications and functions of the valves for accurate classification, ordering a remand for a fresh decision by the Assistant Commissioner. Case-Laws Customs Tue, 05 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86276