https://www.taxtmi.com/caselaws?id=81791 Classification of imported high alumina refractory tiles under the residual parts heading was excluded because the tiles were refractory lining material and were not established as parts, spares or components of industrial furnaces. The ceramic-material exclusion in the Chapter 84 notes and the specific coverage of ceramic refractory goods under Chapter 69 required classification under Heading 6902 rather than Heading 98.06. The precise Chapter 6902 sub-heading depended on percentage-based criteria requiring further factual verification. Consequently, the exemption claim under Notification No. 124/87-Cus. required fresh examination after final tariff classification and additional importer information. en-us Tue, 17 Mar 1992 00:00:00 +0530 Tue, 28 Jun 2011 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81791 Classification of imported high alumina refractory tiles under the residual parts heading was excluded because the tiles were refractory lining material and were not established as parts, spares or components of industrial furnaces. The ceramic-material exclusion in the Chapter 84 notes and the specific coverage of ceramic refractory goods under Chapter 69 required classification under Heading 6902 rather than Heading 98.06. The precise Chapter 6902 sub-heading depended on percentage-based criteria requiring further factual verification. Consequently, the exemption claim under Notification No. 124/87-Cus. required fresh examination after final tariff classification and additional importer information. Case-Laws Customs Tue, 17 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81791