https://www.taxtmi.com/caselaws?id=83391 Refractory sheaths, refractory sleeves and refractory combustion boats were held classifiable under Heading 69.01 as refractory ceramic goods rather than under Heading 69.07 for ceramic wares for laboratory, chemical or other technical uses. The goods were found to withstand temperatures above 1500 C, confirming their refractory character, and that basic tariff description was treated as decisive over any alleged end-use. The absence of any departmental chemical test to rebut the refractory nature of the goods also supported the classification under Heading 69.01. en-us Thu, 21 Jul 1994 00:00:00 +0530 Wed, 13 Jul 2011 11:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83391 Refractory sheaths, refractory sleeves and refractory combustion boats were held classifiable under Heading 69.01 as refractory ceramic goods rather than under Heading 69.07 for ceramic wares for laboratory, chemical or other technical uses. The goods were found to withstand temperatures above 1500 C, confirming their refractory character, and that basic tariff description was treated as decisive over any alleged end-use. The absence of any departmental chemical test to rebut the refractory nature of the goods also supported the classification under Heading 69.01. Case-Laws Income Tax Thu, 21 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83391