1997 (10) TMI 74

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eration is whether the Calcined Alumina imported by the respondent should be assessed at a concessional rate of duty as goods imported for the manufacture of refractory product under Notification No. 49/87-Cus., dated March 1, 1987. Calcined Alumina that was imported by the respondent was for use in the manufacture of insulators required for the manufacture of spark plugs and that insulator is a r....