2000 (5) TMI 61

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....s, Bombay v. Keshari Steels, reported in 1994 (71) E.L.T. 768 (Tribunal) referred the following question of law to the Larger Bench : "In the facts and circumstances of the case whether goods, i.e. High Alumina Slide Gate Refractory Plates imported by the party are classifiable under heading 98.06 of Customs Tariff as per the Department or under heading 6902.20 of Customs Tariff as claimed by the party." 2. When the case was called none appeared on behalf of the appellants. Shri V. Lakshmi Kumaran, learned Advocate assisted the Court on behalf of the appellants. 3. The appellants made an import of the goods described as 'Slide Gate Refractories' Model Number 6304/24 (High Alumina Slide Gate Refractories Plate Type 'SANIT' 0654 T SV....

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....of the Central Excise Tariff. 7. Heard both sides. 8. In this case the appellants made import of Slide Gate Refractories and the contention of the appellant is that these are ceramic goods and being part of industrial furnace, are not classifiable under Heading 85 of Central Excise Tariff. Whereas, the Revenue wants to classify them under Sub-heading 98.06 of the Central Excise Tariff. Undisputed facts are that the goods in question are parts of industrial furnace, and furnace is classifiable under Chapter 85 of the Central Excise Tariff. Note 1 to Chapter 98 reads as under : "This Chapter is to be taken to apply to all goods which satisfied the conditions prescribed therein even though they may be covered by more specific elsewher....

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....not available. In the referral order, the decision of the Tribunal in the case of Steel Authority of India Ltd. v. Collector of Customs, reported in 1993 (63) E.L.T. 173 (Tribunal) is noted in respect of the benefit of notification where the Tribunal held that refractory blocks are not entitled for the benefit of this notification as the notification No. 242/76-Cus. grants concessional rate/duty to Refractory Bricks only. It is now brought to our notice that this decision of the Tribunal is set aside by the Hon'ble Supreme Court in the case of Steel Authority of India v. Collector of Customs, Bombay, reported in 2000 (115) E.L.T. 42 (S.C.). In this case Hon'ble Supreme Court held that the benefit of Notification No. 242/76-Cus. is also avai....