https://www.taxtmi.com/caselaws?id=113625 Imported motorised valves were examined for countervailing duty classification, with the dispute turning on whether they fell under Item 68 of the excise tariff or Item 29A(3). The installation literature showed the goods had multiple applications and consisted of an actuator motor and valve assembly used to control steam, hot water or cold water flow, so they were not confined to the narrower description relied on in the duty dispute. On that record, classification under Item 68 was supported, and the refund already granted on that basis was consequentially sustained. en-us Thu, 01 Dec 1994 00:00:00 +0530 Mon, 07 May 2012 12:29:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113625 Imported motorised valves were examined for countervailing duty classification, with the dispute turning on whether they fell under Item 68 of the excise tariff or Item 29A(3). The installation literature showed the goods had multiple applications and consisted of an actuator motor and valve assembly used to control steam, hot water or cold water flow, so they were not confined to the narrower description relied on in the duty dispute. On that record, classification under Item 68 was supported, and the refund already granted on that basis was consequentially sustained. Case-Laws Customs Thu, 01 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113625