1983 (9) TMI 275 - AT - Customs

Summary

The appeal involved the classification of Gas and Air Ratio Valves under the Customs Tariff Act. The appellants claimed the Valves should be classified as Pressure reducing Valves, but the lower authorities disagreed. The Tribunal upheld the lower authorities' classification, stating that the Valves regulate gas and air flow but do not reduce pressure. The appeal was dismissed due to this classification.