Concessional customs duty for calcined alumina used in spark plug insulators under the refractory product notification.

Calcined alumina imported for manufacturing insulators used in spark plugs qualified for concessional customs duty as goods imported for the manufacture of a refractory product under Notification No. 49/87-Cus. The tariff scheme treated spark plugs as expressly covered in Heading 69.03 of Chapter 69, and Note 2(e) of Chapter 69 did not alter the refractory character of the goods. On that basis, the notification conditions were satisfied, and the importer was entitled to the concessional rate of duty.

---

---

Issues: Whether calcined alumina imported for manufacture of insulators used in spark plugs qualified for concessional duty as goods imported for the manufacture of a refractory product under Notification No. 49/87-Cus. dated 1 March 1987.

Analysis: The imported calcined alumina was used in the manufacture of insulators required for spark plugs. The relevant tariff entries showed that plugs were expressly mentioned in Heading 69.03 of Chapter 69, and the exclusion in Note 2(e) of Chapter 69 did not displace the character of the goods as refractory products. On that basis, the conditions of the notification were satisfied.

Conclusion: The respondent was entitled to the concessional rate of duty under the notification.

---