1987 (7) TMI 404 - AT - Customs

Summary

The appeal dealt with the classification of a "By Pass valve" imported by the appellants. The valve was assessed under heading 84.61(1) CTA, but the appellants sought re-classification under sub-heading 2 of the same heading. The appellants claimed the valve was made of special alloy steel that is corrosion resistant, but the Appellate Collector rejected this claim due to lack of evidence. The appeal was dismissed.