https://www.taxtmi.com/caselaws?id=84687 Electrocast refractories imported as zirconia throat well blocks for a glass melting furnace were analysed under Notification No. 242/76-Cus. The majority treated the invoice, technical literature and blueprints as establishing that the goods were refractory bricks of special shape or design, and applied the notification to component parts of an industrial furnace rather than limiting it to initial installation. The reasoning relied on a practical, evidence-based reading of the goods' trade description and prior tribunal precedent. The dissent considered bricks and blocks distinct and stressed strict construction of exemption notifications, concluding that the imported items were not covered. en-us Mon, 11 Dec 1995 00:00:00 +0530 Mon, 25 Jul 2011 10:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84687 Electrocast refractories imported as zirconia throat well blocks for a glass melting furnace were analysed under Notification No. 242/76-Cus. The majority treated the invoice, technical literature and blueprints as establishing that the goods were refractory bricks of special shape or design, and applied the notification to component parts of an industrial furnace rather than limiting it to initial installation. The reasoning relied on a practical, evidence-based reading of the goods' trade description and prior tribunal precedent. The dissent considered bricks and blocks distinct and stressed strict construction of exemption notifications, concluding that the imported items were not covered. Case-Laws Customs Mon, 11 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84687