https://www.taxtmi.com/caselaws?id=82528 Refractory bricks used in the regenerator of an end-fired regenerative glass melting furnace were treated as component parts of the furnace for exemption purposes. The Tribunal relied on technical literature, the ISI glossary, the manufacturer's description and composite machine principles to conclude that the regenerator and port assembly formed an integrated and necessary part of the furnace, not a separate independent heat-exchange unit. Because the furnace could not be repaired without shutting it down, the regenerator was regarded as part of the furnace structure. On that basis, denial of benefit under Notification No. 242/76-Cus was unjustified. en-us Wed, 17 Mar 1993 00:00:00 +0530 Tue, 05 Jul 2011 16:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82528 Refractory bricks used in the regenerator of an end-fired regenerative glass melting furnace were treated as component parts of the furnace for exemption purposes. The Tribunal relied on technical literature, the ISI glossary, the manufacturer's description and composite machine principles to conclude that the regenerator and port assembly formed an integrated and necessary part of the furnace, not a separate independent heat-exchange unit. Because the furnace could not be repaired without shutting it down, the regenerator was regarded as part of the furnace structure. On that basis, denial of benefit under Notification No. 242/76-Cus was unjustified. Case-Laws Customs Wed, 17 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82528