1997 (9) TMI 100

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..... d, 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
S. C. Agrawal & B. N. Kirpal, JJ. Order Per . The only question that falls for consideration in these appeal .....

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..... oy, hastelloy and other valves lines with rubber or other corrosion-resisting materials; steam traps."* 2. The valves are made of copper alloy and the appellants have produced certificates of the manufacturers in support of their claim that the valves were made of corrosion-resisting material. In these circumstances, the authorities should have procured on the basis that the valves were made .....

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