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The Department appealed against the Collector's order classifying imported goods as Refractory Bricks under Heading 69.01/02. The Department argued that the goods were not bricks but a blended mixture of fused silica aggregate. The Tribunal agreed, setting aside the Collector's order and allowing the Department's appeal. (Case: 1991 (8) TMI 183 - CEGAT, NEW DELHI)
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