1987 (6) TMI 314 - AT - Customs

Summary

The Appellate Tribunal upheld the assessment of stopper heads under heading 69.03 CTA, rejecting the appellant's claim for refund under heading 69.01/02 CTA with Notification No. 242/76-Cus. The Tribunal ruled that stopper heads do not qualify as refractory bricks or constructional goods, therefore dismissing the appeal. (1987 (6) TMI 314 - CEGAT, NEW DELHI)