1997 (9) TMI 100 - SC - Customs

Customs Tariff Act, 1975, Heading 84.81 - Inner tube valves imported by appellants for manufacturing of tubes or tyres - Made of corrosion resisting material - Held, would fall under sub-heading (2) of heading 84.81 of Customs Tariff. 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

Summary

The Supreme Court ruled that inner tube valves made of corrosion-resisting material like copper alloy fall under sub-heading (2) of Heading 84.61 of the Customs Tariff. The appellants' claim was upheld, and the judgments were set aside. (Case Citation: 1997 (9) TMI 100 - Supreme Court of India)