https://www.taxtmi.com/caselaws?id=86437 Valves specially designed for compressors remained classifiable under CTH 8481.80 because taps, cocks and valves stay in that heading even when made for use on a particular machine. The HSN Explanatory Notes recognise only limited exceptions, such as suction or pressure valves for air or gas compressors, and no evidence showed the goods met that description. The claim for exemption under Notification No. 132/87 also failed because the notification's exclusionary scheme did not extend benefit to the goods. The goods were therefore treated as valves, not compressor parts, and exemption was unavailable. en-us Wed, 12 Mar 1997 00:00:00 +0530 Wed, 24 Aug 2011 17:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86437 Valves specially designed for compressors remained classifiable under CTH 8481.80 because taps, cocks and valves stay in that heading even when made for use on a particular machine. The HSN Explanatory Notes recognise only limited exceptions, such as suction or pressure valves for air or gas compressors, and no evidence showed the goods met that description. The claim for exemption under Notification No. 132/87 also failed because the notification's exclusionary scheme did not extend benefit to the goods. The goods were therefore treated as valves, not compressor parts, and exemption was unavailable. Case-Laws Customs Wed, 12 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86437