https://www.taxtmi.com/caselaws?id=82070 The Tribunal dismissed the appeal, ruling that the imported Carbon Refractories did not qualify for duty exemption under Notification No. 242/76-Cus. The Tribunal emphasized the distinction between "Refractory Bricks" and "Refractory Blocks" under the Notification, concluding that only bricks were exempted, not blocks. Additionally, the Tribunal clarified that trade notices could not expand the scope of the Notification, highlighting that quasi-judicial bodies were not bound by such notices. Consequently, the appeal lacked merit based on the specific language and interpretation of the Notification, leading to its rejection. en-us Wed, 09 Sep 1992 00:00:00 +0530 Fri, 01 Jul 2011 17:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82070 The Tribunal dismissed the appeal, ruling that the imported Carbon Refractories did not qualify for duty exemption under Notification No. 242/76-Cus. The Tribunal emphasized the distinction between "Refractory Bricks" and "Refractory Blocks" under the Notification, concluding that only bricks were exempted, not blocks. Additionally, the Tribunal clarified that trade notices could not expand the scope of the Notification, highlighting that quasi-judicial bodies were not bound by such notices. Consequently, the appeal lacked merit based on the specific language and interpretation of the Notification, leading to its rejection. Case-Laws Customs Wed, 09 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82070