1991 (8) TMI 183

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....K. Bajpai, Member (T)]. -  This is an appeal of the Department against the orders of the Collector of Customs (Appeals), Bombay, holding that the goods imported by the respondents herein, were Refractory Bricks and were classifiable under Heading 69.01/02 of the Customs Tariff, but were not entitled to the exemption under Notification 242/76-Cus., dated 2-8-1976, because they had failed to....

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....gh purity hydraulic binder." It has been further submitted that what has been imported is in the form of powder/granules etc., and not in the shape of bricks as held by Collector (Appeals). 2. On receipt of the notice of hearing, the respondents submitted a letter No. COMP/N/836/84/225 dated lst/5th April, 1991 stating that they would not be able to appear for hearing and requested that the app....

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.... evidence, Collector (Appeals) was in error in stating in his order that the goods were refractory bricks classifiable under Heading 69.01/02. He also submitted a copy of the technical literature which the respondents had submitted to the Assistant Collector, in which it is specifically mentioned that this Castable Refractory is a blended mixture of carefully sized/fused silica aggregate with a hi....