https://www.taxtmi.com/caselaws?id=50177 Tariff classification of a gravel gate valve turns on whether the item itself performs lifting, handling, loading or unloading functions, or instead operates as a component of such machinery. The note explains that Heading 84.28 applies only to machinery carrying out those functions directly, while Heading 84.31 covers parts suitable for use solely or principally with machinery of Headings 84.25 to 84.30. Because the valve regulates material flow and prevents air leakage, it is treated as a parts item under Heading 84.31 rather than as handling machinery under Heading 84.28. en-us Wed, 15 Mar 2000 00:00:00 +0530 Fri, 20 Aug 2010 12:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50177 Tariff classification of a gravel gate valve turns on whether the item itself performs lifting, handling, loading or unloading functions, or instead operates as a component of such machinery. The note explains that Heading 84.28 applies only to machinery carrying out those functions directly, while Heading 84.31 covers parts suitable for use solely or principally with machinery of Headings 84.25 to 84.30. Because the valve regulates material flow and prevents air leakage, it is treated as a parts item under Heading 84.31 rather than as handling machinery under Heading 84.28. Case-Laws Central Excise Wed, 15 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50177