https://www.taxtmi.com/caselaws?id=83109 The Tribunal partially allowed Appeal No. C/738/90-C, denying the exemption under Notification No. 242/76-Cus but upholding the special discount entitlement. Appeal No. C/3370/90-C was rejected due to classification issues and exemption eligibility. Importers failed to prove goods as "Refractory Bricks" under the Customs Tariff Act, leading to denial of exemption. The Tribunal upheld the Collector (Appeals) decision on allowing the special discount, emphasizing it as a normal trade practice. The judgment clarified interpretation of the notification, goods classification, and special discount eligibility under customs regulations. en-us Mon, 21 Mar 1994 00:00:00 +0530 Mon, 11 Jul 2011 10:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83109 The Tribunal partially allowed Appeal No. C/738/90-C, denying the exemption under Notification No. 242/76-Cus but upholding the special discount entitlement. Appeal No. C/3370/90-C was rejected due to classification issues and exemption eligibility. Importers failed to prove goods as "Refractory Bricks" under the Customs Tariff Act, leading to denial of exemption. The Tribunal upheld the Collector (Appeals) decision on allowing the special discount, emphasizing it as a normal trade practice. The judgment clarified interpretation of the notification, goods classification, and special discount eligibility under customs regulations. Case-Laws Customs Mon, 21 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83109