https://www.taxtmi.com/caselaws?id=48809 Chapter 98 classification applies to machinery parts meeting its conditions even where a more specific tariff heading may otherwise cover the goods. High alumina slide gate refractory plates used as industrial-furnace parts are therefore treated under Heading 98.06 rather than Heading 6902.20. Concessional customs duty for refractory bricks of special shape may extend to refractory plates or blocks where they are treated as refractory bricks of the requisite special shape and quality. Classification under Heading 98.06 does not, on these facts, prevent availability of the notification benefit. en-us Tue, 16 May 2000 00:00:00 +0530 Fri, 06 Aug 2010 15:52:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48809 Chapter 98 classification applies to machinery parts meeting its conditions even where a more specific tariff heading may otherwise cover the goods. High alumina slide gate refractory plates used as industrial-furnace parts are therefore treated under Heading 98.06 rather than Heading 6902.20. Concessional customs duty for refractory bricks of special shape may extend to refractory plates or blocks where they are treated as refractory bricks of the requisite special shape and quality. Classification under Heading 98.06 does not, on these facts, prevent availability of the notification benefit. Case-Laws Customs Tue, 16 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48809