1994 (5) TMI 64

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.... goods under sub-heading 7016.90 which covers paving blocks, slabs, bricks etc. of glass of a kind used for construction purposes. The appellants after clearing the goods filed a refund claim for re-assessment under Heading 6902.20 which was rejected by the Assistant Collector of Customs, Appraising Refunds Section, Custom House, Calcutta by his order dated 19-1-1990. The Asstt. Collector found that the chemical analysis indicated composition as 98.9% silica oxide, and the literature indicating the goods as fused silica bricks and hence the original assessment was found in order. The appeal against Asstt. Collector's order was also rejected by the Collector of Customs (Appeals), Calcutta by the impugned order dated 25-7-1990 who held that t....

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....to Chapter Note 4 to Chapter 70. In the present case silica gives the goods their essential character and are hence correctly classified under Chapter 70.16 CTA by applying Rule 3(b) of Rules for Interpretation of the Tariff. 4. The submissions made have been carefully considered. The competing heading and sub-headings in CTA are 69.02 and 6902.20, on the one hand, and 70.16 and 7016.90 on the other. These read as follows :- 69.02            - Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths   6902.20 - Containing by weight more than 50% of alumina (A12O3), o....

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....ave a low coefficient of thermal expansion, be porous or dense, resist the corrosive effects of products with which they come into contact, have a good mechanical strength and resistance to wear, etc. However, to fall in Heading 69.02 or 69.03 as refractory goods, articles must not only be capable of resisting high temperature, they must also be designed for high temperature work. Heading 69.03 would therefore include crucibles of sintered alumina, but textile machine thread guides of the same material would fall in Heading 69.09 since they are designed for clearly non-refractory uses. The main types of refractory goods are : (1) High alumina refractories based either upon bauxite, mullite or corundum (sometimes mixed with clays) o....

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....imilar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths.   6902.10 - Containing by weight singly or together, more than 50% of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3   6902.20 - Containing by weight more than 50% of alumina (Al2O3), of silica (SiO2) or of a mixture or compound of these products   6902.90 - Other This heading covers a group of refractory products (other than those of Heading 69.01) normally used in the construction of ovens, kilns, furnaces or other plant for the metallurgical, chemicals, ceramic, glass and other industries. It includes, inter alia : (1) Bricks of all shapes (parallele....