https://www.taxtmi.com/caselaws?id=90445 The case involved the classification of imported Minimum Pressure Valve under Heading 84.81 or CTH 8414.90. The appellants claimed classification under CTH 8414.90 with benefits under Notification 172/89 and Notification 60/87. The Collector (Appeals) held that valves, even as parts of a machine, should be classified under 8481, not 8414.90. The Tribunal emphasized examining the valves' characteristics and resolving conflicts between HSN Notes, Chapter Notes, and Section Notes. It remanded the matter for a fresh decision, allowing the appellants to present additional evidence and address all pleas. en-us Fri, 12 Dec 1997 00:00:00 +0530 Fri, 07 Oct 2011 14:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90445 The case involved the classification of imported Minimum Pressure Valve under Heading 84.81 or CTH 8414.90. The appellants claimed classification under CTH 8414.90 with benefits under Notification 172/89 and Notification 60/87. The Collector (Appeals) held that valves, even as parts of a machine, should be classified under 8481, not 8414.90. The Tribunal emphasized examining the valves' characteristics and resolving conflicts between HSN Notes, Chapter Notes, and Section Notes. It remanded the matter for a fresh decision, allowing the appellants to present additional evidence and address all pleas. Case-Laws Customs Fri, 12 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90445