https://www.taxtmi.com/caselaws?id=86560 Imported valves were treated as classifiable under Heading 84.61(2) where the catalogue showed that the valves, discs and seats were made of Platnam, a corrosion-resistant alloy. The description had to be read as a whole, together with the standard cast iron and cast steel stop valve entries, so the corrosion-resistant reference extended to the inner portions exposed to corrosive fluid. The valve was not excluded from the heading merely because all external parts were not corrosion-resistant. The earlier view was incorrect because it isolated the reference to discs and seats and ignored the reference to valves; the goods were therefore correctly classifiable under Heading 84.61(2). en-us Tue, 21 Jan 1997 00:00:00 +0530 Thu, 25 Aug 2011 15:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86560 Imported valves were treated as classifiable under Heading 84.61(2) where the catalogue showed that the valves, discs and seats were made of Platnam, a corrosion-resistant alloy. The description had to be read as a whole, together with the standard cast iron and cast steel stop valve entries, so the corrosion-resistant reference extended to the inner portions exposed to corrosive fluid. The valve was not excluded from the heading merely because all external parts were not corrosion-resistant. The earlier view was incorrect because it isolated the reference to discs and seats and ignored the reference to valves; the goods were therefore correctly classifiable under Heading 84.61(2). Case-Laws Customs Tue, 21 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86560