https://www.taxtmi.com/caselaws?id=81791 High alumina refractory tiles used as furnace lining material were held not to fall under Heading 98.06 as parts of machinery, equipment or appliances, because they were not established as components of industrial furnaces and Chapter 84 note 1(b) excludes ceramic goods covered by Chapter 69. The article indicates that classification should instead be examined under Heading 6902 for ceramic refractory goods, with the precise sub-heading depending on the relevant percentage criteria and further factual verification. As final classification was not conclusively determined, the claim for exemption under Notification No. 124/87-Cus. required fresh consideration after proper reclassification. 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 High alumina refractory tiles used as furnace lining material were held not to fall under Heading 98.06 as parts of machinery, equipment or appliances, because they were not established as components of industrial furnaces and Chapter 84 note 1(b) excludes ceramic goods covered by Chapter 69. The article indicates that classification should instead be examined under Heading 6902 for ceramic refractory goods, with the precise sub-heading depending on the relevant percentage criteria and further factual verification. As final classification was not conclusively determined, the claim for exemption under Notification No. 124/87-Cus. required fresh consideration after proper reclassification. Case-Laws Customs Tue, 17 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81791