https://www.taxtmi.com/caselaws?id=48809 High alumina slide gate refractory plates imported for use in an industrial furnace were treated as parts of machinery falling under Heading 98.06 because Chapter 98 applies where its conditions are satisfied, even if another tariff heading is more specific. The document also states that the goods were regarded as refractory bricks of special shape and quality, so Notification No. 124/87-Cus. was held applicable and concessional duty available. The note thus contrasts tariff classification under Chapter 98 with the scope of the exemption notification for refractory goods. 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 High alumina slide gate refractory plates imported for use in an industrial furnace were treated as parts of machinery falling under Heading 98.06 because Chapter 98 applies where its conditions are satisfied, even if another tariff heading is more specific. The document also states that the goods were regarded as refractory bricks of special shape and quality, so Notification No. 124/87-Cus. was held applicable and concessional duty available. The note thus contrasts tariff classification under Chapter 98 with the scope of the exemption notification for refractory goods. Case-Laws Customs Tue, 16 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48809