https://www.taxtmi.com/caselaws?id=784650 Pressure relief valves imported for a common rail fuel injection system were classifiable under Heading 8481 as safety or relief valves because they were complete valves in themselves, designed to relieve excess pressure by spring actuation. Heading 8481 continues to apply even where such valves are specialised for a particular machine or vehicle, and Section Note 2 to Section XVI requires goods covered by a specific heading to be classified there rather than as machine parts. They could not be shifted to Heading 8409 merely because they were used in a diesel engine system, so classification under Heading 8481 was upheld. en-us Wed, 07 Jan 2026 00:00:00 +0530 Fri, 09 Jan 2026 08:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784650 Pressure relief valves imported for a common rail fuel injection system were classifiable under Heading 8481 as safety or relief valves because they were complete valves in themselves, designed to relieve excess pressure by spring actuation. Heading 8481 continues to apply even where such valves are specialised for a particular machine or vehicle, and Section Note 2 to Section XVI requires goods covered by a specific heading to be classified there rather than as machine parts. They could not be shifted to Heading 8409 merely because they were used in a diesel engine system, so classification under Heading 8481 was upheld. Case-Laws Customs Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784650