Exemption for refractory bricks requires proof of special shape or quality; general catalogues are insufficient to establish eligibility.

Refractory bricks qualified for exemption under Notification No. 124/87-Cus. only if they were shown to be of special shape or quality and used as component parts of an industrial furnace. The claimant had the burden to prove that the imported goods matched that description. The supporting material and catalogue were found too general and did not satisfactorily identify the goods as exempt articles, so the exemption claim was rejected.

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Issues: Whether the appellants were entitled to exemption under Notification No. 124/87-Cus. dated 1-3-1987 for refractory bricks claimed to be of special shape, size or quality and used as component parts of an industrial furnace.

Analysis: The exemption under Notification No. 124/87-Cus. applied only to refractory bricks of special shape or quality used in an industrial furnace. The appellants were required to establish that the imported goods answered that description. The material produced did not satisfactorily correlate the imported bricks with the claimed special shape or quality, and the catalogue relied upon was found to be general in nature and insufficient to identify the goods as exempt articles. The principle that a claimant to exemption must prove entitlement was applied.

Conclusion: The appellants failed to prove eligibility for the claimed exemption and the claim was rejected.

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