1994 (4) TMI 133

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....ain, SDR, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the assessee against an Order-in-Appeal dated 5-7-1989 passed by the Collector of Customs (Appeals), Calcutta. 2. The appellants imported Recrystallined Silicon Carbide refractory bricks (beams) as component parts. The goods were assessed under Tariff Heading 6902.90 as claimed by the p....

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....onent parts in the Customs Tariff and since it is brick of special shape and as part of industrial furnace the exemption in terms of Notification No. 242/76-Cus. cannot be denied. He said that brick can be of shape and size and different types of bricks are recognised under ISI. He referred to the Indian Glossary of Terms relating to refractory materials, Book No. IS : 4041 : 1987 to show the vari....

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....bed it as `beam'. He said that beam cannot be understood as brick as argued by the appellants since beam is different from brick as per the definition of McGraw Hill Dictionary of Scientific and Technical Terms that beam is for carrying lateral load and bending movement whereas a `brick is building material. He said that ISI specification also does not take note of beam while dealing with the spec....

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....s held fused silica refractory is not refractory bricks and accordingly benefit of exemption under Notification No. 242/76-Cus. cannot be extended. 5. We have considered the submissions made by both sides and perused the records. From the invoice it is clear the subject goods are Recrystallined Silicon Carbide Refractory beams. We are not convinced with the arguments advanced by the appellants'....