1990 (1) TMI 234

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....J.R. Das, Advocate, for the Respondent. [Order per : D.M. Vasavada, Member (J)]. - The brief facts, as stated in the Memo. of Appeal, are that the respondents are manufacturing reinforced Magnesite ramming mass and Magne Harth. In this appeal we are concerned with classification of Magne Harth. The respondents have submitted classification list of the product under sub-heading 6901.00 with e....

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....mixed with additions and plasticizer manually such as Bentonite Clay. It is mainly used in electric arc furnace bottom as a lining material. The respondents produced used/rejected refractory ceramic shaped bricks which are waste materials of steel ceramic lining material. These materials are broken in crushers to a size of (0-6) mm and then dried to remove moisture. The dried grains are mixed with....

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....to finished products of ceramic goods of silliceous earth. While in the case of Magne Harth, the silica percentage is only 6.5%, whereas Magnesium Oxide content is 73.5% (this percentage is borne out from the analysis report which was produced before the Assistant Collector by the respondents and there is no dispute about it). 5. Shri J.R. Das, learned advocate for the respondents submitte....

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....amic products and not refractory ceramic products because the note does not suggest the interpretation sought to be put by the Collector and supported by the learned Advocate. In fact, the chapter covers ceramic products only and so the differentiation sought to be suggested by the Collector does not arise. On a bare reading of the chapter, it is clear that it applies to all ceramic products. So t....