https://www.taxtmi.com/caselaws?id=50177 Gravel Gate Valves that regulate material flow and prevent air leakage, without themselves performing lifting, handling, loading or unloading functions, fall outside the machinery scope of Heading 84.28. Where such equipment operates as a part of a material-handling system and is suitable for use solely or principally with machinery covered by Headings 84.25 to 84.30, it is classifiable under the specific parts-heading, Heading 84.31. The classification depends on the product's actual function and its principal use with the specified machinery, rather than its association with a material-handling system. 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 Gravel Gate Valves that regulate material flow and prevent air leakage, without themselves performing lifting, handling, loading or unloading functions, fall outside the machinery scope of Heading 84.28. Where such equipment operates as a part of a material-handling system and is suitable for use solely or principally with machinery covered by Headings 84.25 to 84.30, it is classifiable under the specific parts-heading, Heading 84.31. The classification depends on the product's actual function and its principal use with the specified machinery, rather than its association with a material-handling system. Case-Laws Central Excise Wed, 15 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50177