https://www.taxtmi.com/caselaws?id=81161 An exemption notification covering calcined alumina imported for manufacture of refractory products was construed by reference to the intended manufacture and the substantive end-use shown by technical material. The classification or trade description of the finished article was treated as immaterial, because eligibility depended on whether the imported material was in fact meant for a refractory use and possessed heat-resisting characteristics. On the technical evidence, the material was fired at high temperature and capable of withstanding very high temperatures in operation, so it satisfied the relevant criterion for refractory products and qualified for exemption under Notification No. 49/87 dated 1-3-1987. en-us Mon, 05 Feb 1990 00:00:00 +0530 Wed, 22 Jun 2011 17:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81161 An exemption notification covering calcined alumina imported for manufacture of refractory products was construed by reference to the intended manufacture and the substantive end-use shown by technical material. The classification or trade description of the finished article was treated as immaterial, because eligibility depended on whether the imported material was in fact meant for a refractory use and possessed heat-resisting characteristics. On the technical evidence, the material was fired at high temperature and capable of withstanding very high temperatures in operation, so it satisfied the relevant criterion for refractory products and qualified for exemption under Notification No. 49/87 dated 1-3-1987. Case-Laws Customs Mon, 05 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81161