Agricultural Valves Exempt from Duty: Classification Under Heading 84.24 Supports Duty-Free Status for Imports.

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....Classification of Goods - import of Globes/Angle Valves and Cylinder Valves for use in agriculture and/or horticulture purpose - the appellants' claim for the benefit of exemption Notification for the items falling under Heading 84.24 claiming nil rate of duty under Notification No. 56/95 was justified - AT....