https://www.taxtmi.com/caselaws?id=74553 Refractory bricks used in teeming ladles for molten steel were not treated as component parts of industrial furnaces because the ladles were merely receptacles and not integral parts of the furnace structure. The Tribunal applied Customs Notification No. 242 dated 2-8-1976 only to specially shaped or quality refractory bricks used as furnace components, and accepted the CCCN Explanatory Notes as persuasive support. It also held that ceramic material parts are excluded from Chapter 84 by Note 1(b), while refractory bricks remain classifiable under Heading 69.01/02 even if designed for equipment covered elsewhere. The concessional duty claim therefore failed and the lower classification was sustained. en-us Tue, 24 May 1988 00:00:00 +0530 Thu, 09 Jun 2011 15:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74553 Refractory bricks used in teeming ladles for molten steel were not treated as component parts of industrial furnaces because the ladles were merely receptacles and not integral parts of the furnace structure. The Tribunal applied Customs Notification No. 242 dated 2-8-1976 only to specially shaped or quality refractory bricks used as furnace components, and accepted the CCCN Explanatory Notes as persuasive support. It also held that ceramic material parts are excluded from Chapter 84 by Note 1(b), while refractory bricks remain classifiable under Heading 69.01/02 even if designed for equipment covered elsewhere. The concessional duty claim therefore failed and the lower classification was sustained. Case-Laws Customs Tue, 24 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74553