1997 (3) TMI 181

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....ate, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - This revenue appeal is directed against order-in-appeal dated 21-6-1988 of Collector of Customs (Appeals). 2. The impugned goods were assessed to duty under CTH 8481.80. The respondents subsequently filed a refund claim claiming goods to be classifiable under CTH 8414.90 as parts of compressor and not as valves as s....

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....articular machine or apparatus, or on a vehicle or aircraft. However, certain machinery parts which incorporate a complete valve, or which regulate the flow of a fluid inside a machine although not forming a complete valve in themselves, are classified as parts of the relative machines, for example, inlet or exhaust valves for internal combustion engines (heading 84.09), slide valves for steam eng....