https://www.taxtmi.com/caselaws?id=166603 Tariff classification depends on the true character of the goods as shown by their actual function. Gas and air ratio valves that regulate the flow of gas and air and maintain the proper ratio between them do not reduce pressure, so they cannot be treated as pressure reducing valves under Heading 84.61(2) of the Customs Tariff Act, 1975. The classification adopted by the lower authorities was therefore upheld, and the goods were held outside Heading 84.61(2). en-us Tue, 13 Sep 1983 00:00:00 +0530 Sat, 11 Oct 2014 11:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166603 Tariff classification depends on the true character of the goods as shown by their actual function. Gas and air ratio valves that regulate the flow of gas and air and maintain the proper ratio between them do not reduce pressure, so they cannot be treated as pressure reducing valves under Heading 84.61(2) of the Customs Tariff Act, 1975. The classification adopted by the lower authorities was therefore upheld, and the goods were held outside Heading 84.61(2). Case-Laws Customs Tue, 13 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166603