https://www.taxtmi.com/caselaws?id=83141 Refractory beams imported as component parts were considered distinct from refractory bricks for exemption purposes. The Tribunal held that Notification No. 242/76-Cus. had to be confined to the goods expressly covered by its language, and could not be extended by treating beams as bricks without reliable technical material. Because the invoice, supplier description and reference materials identified the goods as beams and did not show that beams fell within the notified category of refractory bricks of special shape or quality, the exemption was denied and the claim was rejected. en-us Thu, 21 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 12:34:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83141 Refractory beams imported as component parts were considered distinct from refractory bricks for exemption purposes. The Tribunal held that Notification No. 242/76-Cus. had to be confined to the goods expressly covered by its language, and could not be extended by treating beams as bricks without reliable technical material. Because the invoice, supplier description and reference materials identified the goods as beams and did not show that beams fell within the notified category of refractory bricks of special shape or quality, the exemption was denied and the claim was rejected. Case-Laws Customs Thu, 21 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83141