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1997 (9) TMI 100 - SC - CustomsCustoms 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
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