https://www.taxtmi.com/caselaws?id=83144 Silica-based refractory bricks used in a glass furnace were classifiable as refractory goods under sub-heading 6902.20 because the HSN Explanatory Notes treat silica and semi-silica materials as refractories designed for high-temperature use. The goods were found to have high temperature resistance and to function as part of a furnace, while there was no evidence that they were pressed or moulded glass articles required for classification under Heading 70.16. The material composition and intended use therefore placed them within Heading 69.02 and excluded classification as glass articles under sub-heading 7016.90. en-us Mon, 02 May 1994 00:00:00 +0530 Mon, 11 Jul 2011 12:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83144 Silica-based refractory bricks used in a glass furnace were classifiable as refractory goods under sub-heading 6902.20 because the HSN Explanatory Notes treat silica and semi-silica materials as refractories designed for high-temperature use. The goods were found to have high temperature resistance and to function as part of a furnace, while there was no evidence that they were pressed or moulded glass articles required for classification under Heading 70.16. The material composition and intended use therefore placed them within Heading 69.02 and excluded classification as glass articles under sub-heading 7016.90. Case-Laws Customs Mon, 02 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83144