https://www.taxtmi.com/caselaws?id=166594 Classification of imported relief valves under the Customs Tariff turned on the factual question whether they were pressure reducing valves under Heading 84.61(2) or integral parts of machinery under Heading 84.10(3). The record did not contain a clear finding on that essential factual characterisation, so the dispute could not be conclusively decided on merits. In the absence of a definitive determination of the goods' nature, the matter was remitted for fresh adjudication on a de novo basis. en-us Thu, 18 Aug 1983 00:00:00 +0530 Sat, 11 Oct 2014 10:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166594 Classification of imported relief valves under the Customs Tariff turned on the factual question whether they were pressure reducing valves under Heading 84.61(2) or integral parts of machinery under Heading 84.10(3). The record did not contain a clear finding on that essential factual characterisation, so the dispute could not be conclusively decided on merits. In the absence of a definitive determination of the goods' nature, the matter was remitted for fresh adjudication on a de novo basis. Case-Laws Customs Thu, 18 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166594