https://www.taxtmi.com/caselaws?id=106731 Imported goods described as parts of valve actuators were treated as classifiable under Heading 8503 of the Customs Tariff Act, 1975 because valve actuators were regarded as falling under Heading 8501 and their parts followed the same classification. The classification was supported by catalogues showing that the goods were intended for use in valve actuators. As the Revenue produced no evidence to rebut that basis, and relied only on the importer's differing classifications at earlier stages, the classification was upheld and the Revenue's challenge failed. en-us Wed, 18 Sep 2002 00:00:00 +0530 Thu, 15 Mar 2012 13:35:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106731 Imported goods described as parts of valve actuators were treated as classifiable under Heading 8503 of the Customs Tariff Act, 1975 because valve actuators were regarded as falling under Heading 8501 and their parts followed the same classification. The classification was supported by catalogues showing that the goods were intended for use in valve actuators. As the Revenue produced no evidence to rebut that basis, and relied only on the importer's differing classifications at earlier stages, the classification was upheld and the Revenue's challenge failed. Case-Laws Customs Wed, 18 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106731