https://www.taxtmi.com/caselaws?id=86619 An undefined tariff term must be interpreted by common parlance, supported by relevant technical literature, when classifying imported valves. On the materials on record, a wedge gate valve is normally used only in fully open or fully closed position, is not a controlled valve, and may be operated manually or by motor. The manufacturer's catalogue and the imported valve drawing showed that the goods were a wedge gate valve. The earlier handbook-based definition of a controlled valve was treated as inapplicable, and the product was classified as an isolating valve under Customs Tariff Heading 84.61(2). en-us Fri, 07 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 11:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86619 An undefined tariff term must be interpreted by common parlance, supported by relevant technical literature, when classifying imported valves. On the materials on record, a wedge gate valve is normally used only in fully open or fully closed position, is not a controlled valve, and may be operated manually or by motor. The manufacturer's catalogue and the imported valve drawing showed that the goods were a wedge gate valve. The earlier handbook-based definition of a controlled valve was treated as inapplicable, and the product was classified as an isolating valve under Customs Tariff Heading 84.61(2). Case-Laws Customs Fri, 07 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86619