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of <h1>Imported Calcined Alumina for Spark Plug Insulators Qualifies for Concessional Duty</h1> <h3>COLLECTOR OF CUSTOMS, BANGALORE Versus MOTOR INDUSTRIES CO. LTD.</h3> COLLECTOR OF CUSTOMS, BANGALORE Versus MOTOR INDUSTRIES CO. LTD. - 1997 (96) E.L.T. 505 (S.C.) The Supreme Court considered whether Calcined Alumina imported for manufacturing insulators for spark plugs qualifies for concessional duty under Notification No. 49/87-Cus. The court upheld the Tribunal's decision that the product is a refractory product, entitling the importer to the concessional duty. The appeal was dismissed with no costs.
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