1997 (11) TMI 268

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....or the Respondent. [Order per : S.S. Kang, Member (J)]. - The appellants filed this appeal against the order-in-appeal dated 23-7-1993 passed by the Collector, Customs (Appeals), New Delhi. Vide impugned order, the Collector, Customs (Appeals) dismissed four appeals, however, the appellants have filed this appeal against the order-in-appeal passed by the Collector, Customs (Appeals) in Appea....

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....itted that the Notification No. 124/87-Cus., dated 1-3-1987 provides exemption to the refractory bricks of special shape or quality for use as component parts of industrial furnace. He submits that the appellants have not produced any evidence to show that the refractory bricks are of special shape and size or quality for use as component parts of industrial furnace before the authorities. He ther....

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....m the benefit of Notification No. 124/87-Cus., dated 1-3-1987. The adjudicating authority held that Notification No. 69/87-Cus., dated 1-3-1987 specifically excluded the articles made of ceramic materials and therefore, the appellants are not entitled for the benefit of this notification. However, the benefit of Notification No. 68/87-Cus., dated 1-3-1987 was granted to the appellants. The appella....

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....s had produced before us a communication dated 13-10-1987 from M/s. Norinco Pvt. Ltd. to the effect that the refractory bricks imported by the appellants are special shape and quality and for use as component part of industrial furnace. He also produced a catalogue of Radex, supplier of the bricks. From the catalogue, we are unable to find that the refractory bricks imported by the appellants are ....