https://www.taxtmi.com/caselaws?id=166918 Imported disc and nozzle components were classified as parts of safety valves under Customs Tariff Heading 84.61(2) because their technical description, machining, and use showed them to be integral component parts of safety valves for relieving excess steam pressure. The catalogue alone did not establish that classification, but the technical write-up and supporting departmental position confirmed the claimed heading. Re-assessment of the goods under the correct tariff entry was ordered, with consequential refund relief. en-us Fri, 16 Mar 1984 00:00:00 +0530 Wed, 12 Nov 2014 15:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166918 Imported disc and nozzle components were classified as parts of safety valves under Customs Tariff Heading 84.61(2) because their technical description, machining, and use showed them to be integral component parts of safety valves for relieving excess steam pressure. The catalogue alone did not establish that classification, but the technical write-up and supporting departmental position confirmed the claimed heading. Re-assessment of the goods under the correct tariff entry was ordered, with consequential refund relief. Case-Laws Customs Fri, 16 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166918