Customs classification turns on actual commercial description; fused silica refractory material was not accepted as refractory bricks.

Imported goods were classified on the basis of their actual description and commercial character in the invoice, bill of entry and supplier literature, which described them as fused silica refractory castable material shipped in sacks rather than as refractory bricks. On that evidence, classification under Heading 69.01/02 could not be sustained, so exemption under Notification No. 242/76-Cus. was unavailable. The departmental challenge to the earlier classification order therefore succeeded, and the appeal was allowed in favour of the Revenue.

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Issues: Whether the imported goods were refractory bricks classifiable under Heading 69.01/02 and entitled to exemption under Notification No. 242/76-Cus., dated 2-8-1976.

Analysis: The description in the invoice and bill of entry described the goods as fused silica refractory, and the supplier's literature described them as castable refractory, a blended mixture of fused silica aggregate with a high purity binder. The literature also indicated shipment in sacks, which supported the conclusion that the goods were imported in powder or granule form rather than as bricks. On that material, the finding that the goods were refractory bricks could not be sustained.

Conclusion: The classification under Heading 69.01/02 was held to be incorrect, and the claim to exemption on that basis did not survive. The appeal was allowed in favour of the Revenue.

Final Conclusion: The imported goods were not accepted as refractory bricks, and the departmental challenge to the classification order succeeded.

Ratio Decidendi: Classification of imported goods must follow their actual description and commercial character as disclosed by the invoice, bill of entry, and supporting technical literature, and exemption dependent on a specific classification cannot be granted when that classification is not established.

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