https://www.taxtmi.com/caselaws?id=167160 Electric valve actuators were treated as appliances with an independent function, capable of operation by hand-wheel, electric motor or air motor, and not as a motor under Heading 85 or an automatic flow-control instrument under the pleaded headings. Applying Notes 2 and 4 to Section XVI of the Customs Tariff Act, 1975, together with the Interpretative Rules, the appropriate classification was held to be Heading 84.59(1). As that classification attracted the same rate of duty as the original assessment, the duty liability did not change and no refund arose. en-us Thu, 01 Mar 1984 00:00:00 +0530 Tue, 09 Dec 2014 15:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167160 Electric valve actuators were treated as appliances with an independent function, capable of operation by hand-wheel, electric motor or air motor, and not as a motor under Heading 85 or an automatic flow-control instrument under the pleaded headings. Applying Notes 2 and 4 to Section XVI of the Customs Tariff Act, 1975, together with the Interpretative Rules, the appropriate classification was held to be Heading 84.59(1). As that classification attracted the same rate of duty as the original assessment, the duty liability did not change and no refund arose. Case-Laws Customs Thu, 01 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167160