https://www.taxtmi.com/caselaws?id=44758 Calcined alumina imported for manufacturing insulators used in spark plugs qualified for concessional customs duty as goods imported for the manufacture of a refractory product under Notification No. 49/87-Cus. The tariff scheme treated spark plugs as expressly covered in Heading 69.03 of Chapter 69, and Note 2(e) of Chapter 69 did not alter the refractory character of the goods. On that basis, the notification conditions were satisfied, and the importer was entitled to the concessional rate of duty. en-us Tue, 14 Oct 1997 00:00:00 +0530 Sat, 03 Jul 2010 15:48:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44758 Calcined alumina imported for manufacturing insulators used in spark plugs qualified for concessional customs duty as goods imported for the manufacture of a refractory product under Notification No. 49/87-Cus. The tariff scheme treated spark plugs as expressly covered in Heading 69.03 of Chapter 69, and Note 2(e) of Chapter 69 did not alter the refractory character of the goods. On that basis, the notification conditions were satisfied, and the importer was entitled to the concessional rate of duty. Case-Laws Customs Tue, 14 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44758