Heading 84.61 84.81 of the Customs Tariff reads as under taps, companyks valves and similar appliances for pipes, boiler, shells, tanks, vats or the like, including pressure reducing valves and thermo statically companytrolled valves.
The valves are made of companyper alloy and the appellants have produced certificates of the manufacturers in support of their claim that the valves were made of companyrosion resisting material.
