https://www.taxtmi.com/caselaws?id=95184 Alumina balls, pellets, extrudates and lumps used as refractory bed supports were classified under Heading 6901.00, not Heading 6907.00, because their essential character, technical description and end use showed them to be refractory ceramic goods. The materials functioned as bed toppings and supports for catalyst beds, protected against impurities, maintained uniform gas distribution, and withstood high temperatures and thermal shock. Heading 6901 covers refractory ceramic goods including supports, while Heading 6907 applies to ceramic wares for laboratory, chemical or other technical uses and does not extend to refractory goods. The assessee's classification was accepted. en-us Tue, 19 Sep 2000 00:00:00 +0530 Thu, 08 Dec 2011 15:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95184 Alumina balls, pellets, extrudates and lumps used as refractory bed supports were classified under Heading 6901.00, not Heading 6907.00, because their essential character, technical description and end use showed them to be refractory ceramic goods. The materials functioned as bed toppings and supports for catalyst beds, protected against impurities, maintained uniform gas distribution, and withstood high temperatures and thermal shock. Heading 6901 covers refractory ceramic goods including supports, while Heading 6907 applies to ceramic wares for laboratory, chemical or other technical uses and does not extend to refractory goods. The assessee's classification was accepted. Case-Laws Central Excise Tue, 19 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95184