https://www.taxtmi.com/caselaws?id=115078 Acid resistant clay bricks were held to fall under Chapter heading 6901/6901.10, not as fire clay bricks under Chapter heading 6902, because their composition, manufacturing process, laboratory reports and end use showed they were different from fire clay bricks. Reports from the Central Glass and Ceramic Research Institute and the Central Excise Revenue Control Laboratory supported classification as acid resistant clay bricks, and the Revenue produced no contrary evidence to displace them. The comparative tariff entries and HSN notes also favoured classification as clay bricks other than fire clay bricks. On that basis, the exemption notifications were available. en-us Fri, 11 Feb 2005 00:00:00 +0530 Wed, 23 May 2012 16:02:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115078 Acid resistant clay bricks were held to fall under Chapter heading 6901/6901.10, not as fire clay bricks under Chapter heading 6902, because their composition, manufacturing process, laboratory reports and end use showed they were different from fire clay bricks. Reports from the Central Glass and Ceramic Research Institute and the Central Excise Revenue Control Laboratory supported classification as acid resistant clay bricks, and the Revenue produced no contrary evidence to displace them. The comparative tariff entries and HSN notes also favoured classification as clay bricks other than fire clay bricks. On that basis, the exemption notifications were available. Case-Laws Central Excise Fri, 11 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115078