https://www.taxtmi.com/caselaws?id=236671 Globe and angle valves imported for use in irrigation and horticulture were treated as parts of an irrigation system and classified under Heading 8424 of the Customs Tariff rather than Heading 8481. The applicable HSN notes supported the irrigation heading, and the department produced no contrary evidence. The Tribunal also relied on an earlier final order in the same assessee's case classifying the same goods under Heading 8424. On that basis, the classification under Heading 8481 was rejected and the impugned tariff classification was set aside. en-us Thu, 25 Jul 2013 00:00:00 +0530 Wed, 04 Sep 2013 12:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236671 Globe and angle valves imported for use in irrigation and horticulture were treated as parts of an irrigation system and classified under Heading 8424 of the Customs Tariff rather than Heading 8481. The applicable HSN notes supported the irrigation heading, and the department produced no contrary evidence. The Tribunal also relied on an earlier final order in the same assessee's case classifying the same goods under Heading 8424. On that basis, the classification under Heading 8481 was rejected and the impugned tariff classification was set aside. Case-Laws Customs Thu, 25 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236671