The valve seat, marked by code number K 27702, is a precisely machined component designed for use with valve K 27703 in the Adriadiesel/Jugoturbina/Zgoda/Sulzer ZV40/48 diesel engine. It provides the sealing surface against which the valve closes, playing a critical role in maintaining pressure integrity and preventing leakage. Made from wear-resistant materials, the valve seat must endure repeated cycles of high-pressure contact, ensuring long-term durability and consistent performance. Its quality and proper fit are essential to the reliable function of the relief valve system and the overall pressure control within the engine.