1991 (12) TMI 160

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....i, Member (T)]. - The appellants had imported a consignment of 50 pellets of Ankerhearth NB-70 from Austria which was assessed to duty under Chapter Heading 69.10/14 of the Customs Tariff as "Other articles including sanitary fixtures, tableware and domesticware". A claim for - reassessment under Chapter Heading 69.01/02 as refractory constructional material was rejected by the Deputy Collector ....

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....19 (1) which deals with Miscellaneous Chemical Products not elsewhere specified. Although there is a reference in ground No. (4) of the grounds of appeal to the "test report of the Customs" according to which Ankerhearth NB-70 is a ceramic/refractory constructional material, no such test report has been produced before us; nor have we found any reference to such a test report in the orders of the ....

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.... Collector of Customs (Appeals) that it was he who had, while rejecting the claim for re-assessment under Heading 69.01/02, remarked as under: ''... If the product is considered to be refractory cements or mortors for furnace linings, etc., these may be rightly classifiable under Heading 38.01/19(1). However, it is not subject matter of this appeal." 5. While arguing for the Department, Sh. L.C.....

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....ression "similar" is a significant expression. It does not mean identical but it means corresponding to or resembling to in many respects; somewhat like; or having a general likeness. The statute does not contemplate that goods classed under the words "of similar description" shall be in all respects the same.......". 8. Shri Chakraborty suggested that in view of the foregoing, classification und....