2005 (7) TMI 410

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.... Shri S.V. Parelkar, DR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - The appellants imported a consignment of bricks i.e. electrically fused cast blocks of high aluminium under a DEEC licence. The licence specifically indicates that refractories and consumables are importable. The contention of the department is that these refractory blocks are in the nature of spare part....