https://www.taxtmi.com/caselaws?id=115672 Delivery valves used in diesel fuel injection pumps were treated as pressure-reducing valves under Heading 84.81 because they regulate diesel at very high pressure and fit the description of valves covered by that heading. Heading 84.13, which covers pumps for liquids and their parts, was held inapplicable in view of Note 2(a) to Section XVI, under which goods specifically classifiable in Chapter 84 or 85 must be placed in their respective headings. Note 4 to Section XVI did not change that result. The goods were therefore classified under sub-heading 8481.80, not 8413.00. en-us Fri, 29 Jul 2005 00:00:00 +0530 Thu, 31 May 2012 18:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115672 Delivery valves used in diesel fuel injection pumps were treated as pressure-reducing valves under Heading 84.81 because they regulate diesel at very high pressure and fit the description of valves covered by that heading. Heading 84.13, which covers pumps for liquids and their parts, was held inapplicable in view of Note 2(a) to Section XVI, under which goods specifically classifiable in Chapter 84 or 85 must be placed in their respective headings. Note 4 to Section XVI did not change that result. The goods were therefore classified under sub-heading 8481.80, not 8413.00. Case-Laws Central Excise Fri, 29 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115672