https://www.taxtmi.com/caselaws?id=74704 Stopper heads were held classifiable under Heading 69.03 as residual refractory goods, because they were not refractory bricks, blocks, tiles or similar constructional goods covered by Heading 69.01/02. The exemption notification for special-shaped refractory bricks used as industrial furnace components did not extend to the imported stopper heads, since the concession was confined to specified goods under the relevant heading. The assessment under Heading 69.03 was therefore upheld, and the refund claim based on the notification failed. 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=74704 Stopper heads were held classifiable under Heading 69.03 as residual refractory goods, because they were not refractory bricks, blocks, tiles or similar constructional goods covered by Heading 69.01/02. The exemption notification for special-shaped refractory bricks used as industrial furnace components did not extend to the imported stopper heads, since the concession was confined to specified goods under the relevant heading. The assessment under Heading 69.03 was therefore upheld, and the refund claim based on the notification failed. Case-Laws Customs Tue, 23 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74704