https://www.taxtmi.com/caselaws?id=31006 Inner tube valves imported for tyre tube manufacture were classifiable under sub-heading (2) of Heading 84.61 of the Customs Tariff because they were made of a corrosion-resisting material. The description in that sub-heading was held to be illustrative, not exhaustive, so the reference to metals such as stainless steel, nickel monel, incoloy and hastelloy did not restrict coverage to those materials alone. Manufacturer certificates supported the claim that the valves were made of copper alloy with corrosion-resisting properties. The goods therefore fell within sub-heading (2) and not sub-heading (1). en-us Thu, 25 Sep 1997 00:00:00 +0530 Wed, 24 Jun 2026 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31006 Inner tube valves imported for tyre tube manufacture were classifiable under sub-heading (2) of Heading 84.61 of the Customs Tariff because they were made of a corrosion-resisting material. The description in that sub-heading was held to be illustrative, not exhaustive, so the reference to metals such as stainless steel, nickel monel, incoloy and hastelloy did not restrict coverage to those materials alone. Manufacturer certificates supported the claim that the valves were made of copper alloy with corrosion-resisting properties. The goods therefore fell within sub-heading (2) and not sub-heading (1). Case-Laws Customs Thu, 25 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31006