https://www.taxtmi.com/caselaws?id=87854 Refractory bricks qualified for exemption under Notification No. 124/87-Cus. only if they were shown to be of special shape or quality and used as component parts of an industrial furnace. The claimant had the burden to prove that the imported goods matched that description. The supporting material and catalogue were found too general and did not satisfactorily identify the goods as exempt articles, so the exemption claim was rejected. en-us Tue, 25 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 13:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87854 Refractory bricks qualified for exemption under Notification No. 124/87-Cus. only if they were shown to be of special shape or quality and used as component parts of an industrial furnace. The claimant had the burden to prove that the imported goods matched that description. The supporting material and catalogue were found too general and did not satisfactorily identify the goods as exempt articles, so the exemption claim was rejected. Case-Laws Customs Tue, 25 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87854