TaxTMI 
TaxTMI 
1994 (7) TMI 166
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....or the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - The dispute relates to classification of Refractory products and demand consequent to the classification issue are involved in these two appeals respectively. Whether Refractory Sheaths, Refractory sleeves and Refractory combustion boats are classifiable under Chapter Heading 69.01 as claimed by the party or under Heading 69.07 a....
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....7 after taking into consideration the facts and circumstances that the goods are meant for industrial and chemical use etc. 2. The relevant Tariff entries are as follows :- 2.The relevant Tariff entries are as follows :-  "69.01. Bricks, Blocks, tiles and other ceramic goods of siliceous earths; refractory ceramic goods such as bricks, blocks, tiles and similar refractory ceramic construc....
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....eramic goods are specifically included in Tariff Heading No. 69.01 whereas the products under Heading No. 69.07 are only Ceramic goods without the adjunct `Refractory'. As per ISI Specification, refractory materials are non-metallic material or product having Pyro-metric cone equivalent corresponding to not less than 1500oC, that is, susceptibility to very high temperature and this issue was right....