https://www.taxtmi.com/caselaws?id=96523 Refractory ceramic sleeves and B.P. sets used for pouring molten metal in steel plants were classified under Chapter Heading 69.01, not Sub-heading 6911.00. The classification issue was resolved by applying an earlier three-Member Bench precedent that had already placed refractory sleeves under Chapter Heading 69.01. Because the two products were of the same nature and served the same industrial purpose, the same reasoning was extended to both goods, and the contrary departmental classification was set aside. en-us Fri, 07 Apr 2000 00:00:00 +0530 Mon, 02 Jan 2012 18:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96523 Refractory ceramic sleeves and B.P. sets used for pouring molten metal in steel plants were classified under Chapter Heading 69.01, not Sub-heading 6911.00. The classification issue was resolved by applying an earlier three-Member Bench precedent that had already placed refractory sleeves under Chapter Heading 69.01. Because the two products were of the same nature and served the same industrial purpose, the same reasoning was extended to both goods, and the contrary departmental classification was set aside. Case-Laws Central Excise Fri, 07 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96523