https://www.taxtmi.com/caselaws?id=74703 Stopper heads imported as refractory materials were held classifiable under Heading 69.03 as other refractory goods, because they were not refractory bricks, blocks, tiles or similar constructional goods covered by Heading 69.01/02. The tariff heading specifically accommodating plugs and similar articles was therefore the correct classification. Notification No. 242/76-Cus. was inapplicable because its concession was confined to refractory bricks of special shape or quality for use as component parts of industrial furnaces under Heading 69.01/02, and did not extend to stopper heads or other goods outside that heading. en-us Tue, 23 Jun 1987 00:00:00 +0530 Fri, 10 Jun 2011 15:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74703 Stopper heads imported as refractory materials were held classifiable under Heading 69.03 as other refractory goods, because they were not refractory bricks, blocks, tiles or similar constructional goods covered by Heading 69.01/02. The tariff heading specifically accommodating plugs and similar articles was therefore the correct classification. Notification No. 242/76-Cus. was inapplicable because its concession was confined to refractory bricks of special shape or quality for use as component parts of industrial furnaces under Heading 69.01/02, and did not extend to stopper heads or other goods outside that heading. Case-Laws Customs Tue, 23 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74703