https://www.taxtmi.com/caselaws?id=81438 Imported goods were classified on the basis of their actual description and commercial character in the invoice, bill of entry and supplier literature, which described them as fused silica refractory castable material shipped in sacks rather than as refractory bricks. On that evidence, classification under Heading 69.01/02 could not be sustained, so exemption under Notification No. 242/76-Cus. was unavailable. The departmental challenge to the earlier classification order therefore succeeded, and the appeal was allowed in favour of the Revenue. en-us Fri, 30 Aug 1991 00:00:00 +0530 Fri, 24 Jun 2011 16:07:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81438 Imported goods were classified on the basis of their actual description and commercial character in the invoice, bill of entry and supplier literature, which described them as fused silica refractory castable material shipped in sacks rather than as refractory bricks. On that evidence, classification under Heading 69.01/02 could not be sustained, so exemption under Notification No. 242/76-Cus. was unavailable. The departmental challenge to the earlier classification order therefore succeeded, and the appeal was allowed in favour of the Revenue. Case-Laws Customs Fri, 30 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81438