https://www.taxtmi.com/caselaws?id=88456 Imported aerosol valves are analysed as valves for tariff purposes under Heading 8481 rather than spray devices under Heading 9619.10, because their technical function aligns with taps, cocks, valves and similar appliances as supported by the Explanatory Notes. The note further explains that a device preventing reverse flow and contamination may fall within the technical meaning of a non-return or check valve, so goods with that function can qualify for concessional treatment under Notification No. 153/86. The stated result is that such goods are treated as classifiable under Heading 8481 and eligible for the notification benefit. en-us Wed, 30 Apr 1997 00:00:00 +0530 Sat, 17 Sep 2011 18:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88456 Imported aerosol valves are analysed as valves for tariff purposes under Heading 8481 rather than spray devices under Heading 9619.10, because their technical function aligns with taps, cocks, valves and similar appliances as supported by the Explanatory Notes. The note further explains that a device preventing reverse flow and contamination may fall within the technical meaning of a non-return or check valve, so goods with that function can qualify for concessional treatment under Notification No. 153/86. The stated result is that such goods are treated as classifiable under Heading 8481 and eligible for the notification benefit. Case-Laws Customs Wed, 30 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88456