https://www.taxtmi.com/caselaws?id=100389 Refractory blocks imported for use in a furnace were held to fall within the scope of Notification No. 77/90-Customs because the notification was identically worded to another exemption provision already construed by the Supreme Court as covering refractory blocks. The objection that the goods were not furnace components was rejected, since Import Policy definitions of "component" and "spare" could not control the meaning of a customs exemption notification. The prior denial of exemption on the ground that the blocks were not components of the furnace was therefore unsustainable, and the assessee was held entitled to the exemption benefit. en-us Fri, 17 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 12:50:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100389 Refractory blocks imported for use in a furnace were held to fall within the scope of Notification No. 77/90-Customs because the notification was identically worded to another exemption provision already construed by the Supreme Court as covering refractory blocks. The objection that the goods were not furnace components was rejected, since Import Policy definitions of "component" and "spare" could not control the meaning of a customs exemption notification. The prior denial of exemption on the ground that the blocks were not components of the furnace was therefore unsustainable, and the assessee was held entitled to the exemption benefit. Case-Laws Customs Fri, 17 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100389