Exemption for calcined alumina turns on intended refractory use, not the finished product's tariff description.

An exemption notification covering calcined alumina imported for manufacture of refractory products was construed by reference to the intended manufacture and the substantive end-use shown by technical material. The classification or trade description of the finished article was treated as immaterial, because eligibility depended on whether the imported material was in fact meant for a refractory use and possessed heat-resisting characteristics. On the technical evidence, the material was fired at high temperature and capable of withstanding very high temperatures in operation, so it satisfied the relevant criterion for refractory products and qualified for exemption under Notification No. 49/87 dated 1-3-1987.

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Issues: Whether calcined alumina imported for manufacture of insulators used in spark plugs qualified for exemption under Notification No. 49/87 dated 1-3-1987 as calcined alumina imported for manufacture of refractory products.

Analysis: The imported goods were described as calcined alumina, and the relevant enquiry was whether they were imported for manufacture of a refractory product. The classification or trade description of the finished product was held to be immaterial for deciding eligibility under the notification. The expression "imported for the manufacture of" was construed liberally. On the technical material produced, the material was shown to be fired in a kiln at high temperature and, in operational use, capable of withstanding very high temperatures. The lower temperature range referred to the insulator tip and not to the heat-resisting character of the imported material. The material was therefore treated as satisfying the relevant criteria for refractory products.

Conclusion: The imported calcined alumina was held to be eligible for the exemption under Notification No. 49/87 dated 1-3-1987, and the appeal was allowed.

Ratio Decidendi: Where an exemption notification turns on goods imported for manufacture of a specified product, eligibility is determined by the intended manufacture and the substantive end-use shown by the technical material, and not by the tariff classification or trade description of the finished article.

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