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Classification of imported calcined alumina for customs purposes under a specific exemption notification. Analysis: The appellants imported calcined alumina claiming benefit under Customs Notification No. 49/87 for manufacturing refractory products. The notification exempts calcined alumina of 99% purity when imported for this purpose. The appellants argued that the imported item was intended for manufacturing insulators, a refractory product, necessary for spark plug production. They supported their claim with technical pamphlets and references to refractory material definitions. The lower authorities rejected the claim, citing the material's classification under different headings and its perceived inability to resist high temperatures above 1500^0C. The appellants contended that the final product classification was irrelevant for determining eligibility for the exemption. They argued that the main function of the material was heat control, making it refractory in nature. The department, however, argued that the material did not meet trade standards or technical requirements for a refractory product, as it could only withstand temperatures up to 850^0C. They maintained that the lower authorities' decisions were correct. The Tribunal considered the material imported as calcined alumina, focusing on its classification for customs purposes rather than the final product classification. It emphasized that the use of the material in manufacturing refractory products was crucial for determining eligibility for the exemption. The Tribunal noted that the material's ability to withstand high temperatures, supported by technical evidence, was significant. It disregarded the temperature range of the insulator tip and the combustion chamber, deeming them irrelevant. Ultimately, the Tribunal accepted the appeal, concluding that the imported material qualified for the benefit of the exemption notification, as it met the criteria outlined in relevant specifications and definitions.
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