Excise classification of refractory lining material under Chapter 38, not Chapter 69, based on composition and use.

Magne Harth, described as a crushed refractory material mixed with additions and plasticizer for use as a lining material, was held not to fall under Chapter 69 because it was neither shaped nor fired and therefore did not satisfy Chapter Note 2 for ceramic products. Its composition and use matched refractory cements, mortars, concretes and similar compositions under Chapter 38. The product was accordingly classifiable under sub-heading 3801.90 for the relevant period and under sub-heading 3816.00 from 1 March 1988, rather than as a ceramic product under Chapter 69.

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Issues: Classification of the product "Magne Harth" under the Central Excise Tariff, 1985, including whether it fell within Chapter 69 as a ceramic product or under Heading 38.01 for the relevant period and Heading 38.16 with effect from 1 March 1988.

Analysis: The product was described as a crushed refractory material mixed with additions and plasticizer, used as a lining material, and it was neither shaped nor fired. Chapter Note 2 of Chapter 69 applies to ceramic products that have been fired after shaping, and the product did not satisfy those requirements. The description of Chapter 69 therefore did not support classification under that chapter. Chapter 38, on the other hand, covers refractory cements, mortars, concretes and similar compositions. In view of the composition and use of the product, it answered that description. For the period before 1 March 1988, Heading 38.01 was the appropriate entry, and after that date Heading 38.16 specifically covered refractory cements, mortars, concretes and similar compositions other than products of Heading 38.01.

Conclusion: The product was not classifiable under Chapter 69. It was classifiable under sub-heading 3801.90 for the relevant period and under sub-heading 3816.00 after 1 March 1988, in favour of the Revenue.

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