TaxTMI 
TaxTMI 
1995 (12) TMI 122
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....bsp; Therefore, the ld. Asstt. Collector held that the goods do not fall within the description of bricks of special shape or quality. The classification under Heading 6902.90 not having been disputed and in case the goods are accepted as parts of furance (falling) under Chapter 84/86 (CTA) then it ought to be classifiable under Heading 9806 CTA and hence on this reasoning, rejected the importer's refund claim. 2. Disagreeing with this finding of ld. Asstt. Collector, the Collector (Appeals) after careful consideration of the entire literature, has held as follows : "The benefit of Notification No. 242/76-Cus. is available to the refractory bricks of special shape or design for use as component parts of industrial furnaces falling under heading No. 6902. The intention of the notification is not to limit the benefit only to the initial setting up of industrial furnaces, or the manufacture thereof, otherwise it would have been stated so in the notification itself as is the case with other notifications, such as Notification Nos. 181/76, 39/79 and 155/86 (dealing with importations of spare parts/components). Therefore, the benefit of concessional rate stipulated under Not....
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.... the furnaces, or capable of being installed elsewhere than in the glass furnaces, he should have specifically examined this position and given his findings. Therefore, there appears no alternative but to accept the appellants contention based on the technical literature produced that the subject goods are refractory bricks of special shape and design and supported by the notations made in the invoice. Even during the initial assessment made in the Bill of Entry, the subject goods were classified as refractory bricks under chapter heading 6902. As such, these bricks would also be eligible for the benefit of Notification No. 242/76-Cus. since they were imported for use as a component part of a glass furnace already installed in their premises. The appeal is accordingly allowed." 3. We have heard Shri Vijay Singh, ld. DR for the Revenue and Shri Joseph Vellapally, ld. Sr. Advocate for the respondent importer. Shri Vijay Singh arguing for the revenue submitted that refractory bricks are distinct from blocks. The item had been described in the Bill of Entry as Blocks.The invoice also mentions the item as blocks. Thus bricks are different....
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.... the common parlance meaning of the word as found in the dictionaries has to be accepted. The Hon'ble Supreme Court has referred to the term "brick" appearing in Collins English Dictionary, which defines the term as rectangular block of clay mixed with sand and fired in a kiln or baked by the sun, used in building construction. The definition appearing in New Webster's Dictionary has also been referred which carries the meaning of the word as "a block of clay usually rectangular, hardened by the sun or by burning in a kiln and used for building, paving etc.". Oxford English Dictionary defines "Brick" as `a substance formed of clay, kneaded, moulded and hardened by baking with fire, or in warm countries and ancient times by drying in the sun'. Encyclopaedia Britannica indicates that `after the bricks are formed they must be dried to remove as much free water as possible. Drying, apart from sun-drying, is done in drier kiln with controlled draft and humidity'. Therefore, the Hon'ble Supreme Court has relied on these dictionary meanings to come to the conclusion that the term "brick" covers both sun-dried and oven-baked bricks, and there is no definition in the....
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.... Collector. We also notice that in the case of Alembic Glass Industries Ltd. v. Collector of Customs, as reported in 1993 (67) E.L.T. 542. The importer had imported "Electric Cast Refractories with Zinconia content 40% and above (Refracting bricks of Special shape for use as component parts of Glass furnace). The Tribunal after detailed examination of this case and after due consideration of the entire evidence including the said ISI specification has held that the said item is entitled to the benefit of the Notification in question. We notice that the entire literature produced by the importer in that case supports the present case also and there is no reason as to why we should not apply the ratio of this judgment to the present case. In that view of the matter, we hold that the ld. Collector had rightly granted the benefit of the notification to the impugned goods. There is no merit in the appeal and hence it is dismissed. Sd/- (S.L. Peeran) Dated : 27-10-1995 Member (J) 6. [Contra per : P. K. Kapoor, Member (T)]. - I have gone through the order recorded by learned Member Shri Peeran. Since I am not able to agree with the findings therein I ....