TaxTMI 
TaxTMI 
1992 (9) TMI 191
X X X X Extracts X X X X
X X X X Extracts X X X X
..... These were assessed to duty under Heading 69.01 /02 at the rate of 60% without giving any benefit of Notification No. 156/85 read with Notification No. 242/76, dated 2-8-1976. Subsequently, they filed their refund claim on the ground that impugned goods are Carbon Blocks, being a component part of Industrial furnaces, having specific shapes and size. The same was rejected by the Assistant Collector of Customs, Refund Department, Bombay. Against that Order of the Assistant Collector, the appellants filed their appeal before the Collector of Customs (Appeals), Bombay, but without success. Hence the present appeal. 3. Arguing on behalf of the appellants, Shri A.N. Haksar, learned Counsel, submitted that as per the Bombay Customs House Tar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on. It was stressed by him that even the Tariff itself makes difference between "Refractory Blocks" and "Refractory Bricks". Alternatively, it was argued by him that even otherwise no benefit of the Notification can be extended to the appellants, since they do not satisfy the other conditions of the Notification. 4. We have considered the submissions. From the invoice, packing list and drawing, it is clear that the subject goods are Carbon Refractories, that is to say. Carbon Blocks for Blast Furnace No. 5 Quality Grade : RUD-N. The Notification No. 242-Cus., dated 2-8-1976, as it existed at the time of importation reads as follows: "REFRACTORY BRICKS The effective rate of basic import duty on refractory bricks of special shape or ....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... This itself proves that "Refractory Bricks" and "Refractory Blocks" are separate entities and have separate existence and Notification No. 242/76-Cus., dated 2-8-1976, as extracted above, exempts 'Bricks' and not 'Blocks'. The contention of the learned Counsel for the appellants that according to the clarification given by Bombay Customs House Tariff Public Notice No, 10, dated 5-4-1979 the expression "Refractory Blocks" arc covered by the expression "Bricks of special shape" and, therefore, the appellants are entitled for the benefit of the said Notification No. 242/76-Cus., dated 2-8-1976 cannot be accepted. From the record, we find that the said Public Notice was issued by the Bombay Customs House on the basis of Collectors-in-Conferen....