Classification of acid resistant clay bricks under Chapter 6901 secured exemption benefits, not fire clay brick treatment.

Acid resistant clay bricks were held to fall under Chapter heading 6901/6901.10, not as fire clay bricks under Chapter heading 6902, because their composition, manufacturing process, laboratory reports and end use showed they were different from fire clay bricks. Reports from the Central Glass and Ceramic Research Institute and the Central Excise Revenue Control Laboratory supported classification as acid resistant clay bricks, and the Revenue produced no contrary evidence to displace them. The comparative tariff entries and HSN notes also favoured classification as clay bricks other than fire clay bricks. On that basis, the exemption notifications were available.

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Issues: Whether acid resistant clay bricks manufactured by the respondent were classifiable under Chapter heading 6901/6901.10 of the Central Excise Tariff Act, 1985, or as fire clay bricks under Chapter heading 6902, and whether the respondent was entitled to the benefit of the exemption notifications.

Analysis: The classification turned on the composition, manufacturing process, laboratory reports and end use of the goods. The evidence from the Central Glass and Ceramic Research Institute and the Central Excise Revenue Control Laboratory showed that the goods were acid resistant clay bricks and not fire clay bricks. The record also supported the Commissioner (Appeals)'s reliance on the nature of raw materials, the process of manufacture and the use of the goods for lining chemical storage tanks. No contrary evidence was produced by the Revenue to displace these reports. The comparative tariff entries and the HSN notes also supported classification as clay bricks other than fire clay bricks.

Conclusion: The goods were not classifiable under Chapter heading 6902 as fire clay bricks and were rightly classified under Chapter heading 6901/6901.10, with the result that the exemption notifications were available.

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