https://www.taxtmi.com/caselaws?id=166077 Imported guide plates used as parts of pressure reducer valves in the air-brake system of commercial vehicles were treated as parts of motor-vehicle valves, not as pressure reducing valves for stationary appliances. Heading 84.61 was read as covering taps, cocks, valves and similar appliances for pipes, tanks and similar stationary uses, so it did not extend to the imported goods. Classification under Heading 87.04/06 for parts and accessories of motor vehicles was accepted, and the claim for re-assessment under Heading 84.61(2) was rejected. en-us Fri, 08 Apr 1983 00:00:00 +0530 Mon, 25 Aug 2014 12:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166077 Imported guide plates used as parts of pressure reducer valves in the air-brake system of commercial vehicles were treated as parts of motor-vehicle valves, not as pressure reducing valves for stationary appliances. Heading 84.61 was read as covering taps, cocks, valves and similar appliances for pipes, tanks and similar stationary uses, so it did not extend to the imported goods. Classification under Heading 87.04/06 for parts and accessories of motor vehicles was accepted, and the claim for re-assessment under Heading 84.61(2) was rejected. Case-Laws Customs Fri, 08 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166077