https://www.taxtmi.com/caselaws?id=74705 Stopper heads imported as refractory goods were classified under Customs Tariff Heading 69.03 because they did not answer the description of refractory bricks, blocks, tiles or similar constructional goods under Heading 69.01/02. The exemption in Notification No. 242/76-Cus. applied only to refractory bricks of special shape or quality used as component parts of industrial furnaces, so it could not be extended to stopper heads. The distinction between bricks and blocks was treated as material, reinforcing strict construction of tariff entries and exemption notifications. The result was that concessional duty was unavailable for the imported goods. 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=74705 Stopper heads imported as refractory goods were classified under Customs Tariff Heading 69.03 because they did not answer the description of refractory bricks, blocks, tiles or similar constructional goods under Heading 69.01/02. The exemption in Notification No. 242/76-Cus. applied only to refractory bricks of special shape or quality used as component parts of industrial furnaces, so it could not be extended to stopper heads. The distinction between bricks and blocks was treated as material, reinforcing strict construction of tariff entries and exemption notifications. The result was that concessional duty was unavailable for the imported goods. Case-Laws Customs Tue, 23 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74705