1997 (9) TMI 100

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....ls is whether inner tube valves imported by the appellants in connection with the manufacture of tubes for tyres are classifiable under sub-heading (1) of Heading 84.61 of Customs Tariff as claimed by the Revenue or under sub-heading (2) of Heading 84.61 as claimed by the appellants. Heading 84.61 of the Customs Tariff reads as under : "Taps, cocks values and similar appliances for pipes, boile....

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....of corrosion resisting material and merely because they are made of copper alloy would not disentitle the appellants from claiming that they fall under sub-heading (2). The words "such as stainless steel, nickel monel, incoloy, hastelloy" in sub-heading (2) are only illustrative of the various metals from which valves can be made but the said description is not exhaustive of the metals. If the mat....