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Issues:
Classification of imported High Alumina Refractory tiles under Heading 6902.20 or Heading 9806.00 with respect to customs notifications. Analysis: The appellants imported High Alumina Refractory tiles for industrial boiler furnaces and claimed assessment under Heading 6902.20 of CTA 1975 or the benefit of Notification No. 124/87-Cus., dated 1-3-1987. However, the department assessed them under Heading 9806.00 read with Notification No. 68/87-Cus., dated 1-3-1987 and Notification No. 52/88-Cus., dated 1-3-1988. The Collector (Appeals) Bombay rejected the importer's appeal, stating that the appellants' contentions were contradictory. He held that the Notification No. 124/87-Cus. covers 'bricks' but not 'tiles,' and the appellants had relinquished their claim for reassessment under Heading 6902.20. The appellants argued that the imported goods fell under Heading 6902.00 based on the percentage of alumina and the HSN notes. The advocate for the appellants argued that the imported tiles were not part of industrial furnaces but used as lining or construction material. He referenced the term 'Refractory' from the Howleys Condensed Chemical Dictionary to support his argument. The advocate contended that specific entries should be preferred over general headings, citing various rulings. The department argued that the imported item fell under Heading 9806 based on its use and size, not as a general-purpose item. They contended that the item was not covered under Notification No. 124/87 for refractory bricks and was not component parts of industrial furnaces. The Tribunal considered the submissions and noted that the item did not fall under Heading 8417.90 as part of industrial furnaces. They highlighted that Chapter 84 excluded parts of ceramic material, which further supported the argument that the item was not a part of machinery or equipment under Chapter 84. Therefore, classification under Heading 9806.00 was ruled out. The Tribunal also analyzed the classification under Chapter Heading 6902.20 and noted that the lower authorities did not consider this aspect. They remanded the matter to reconsider the correct sub-headings under Chapter 6902 based on the criteria laid thereunder. The Tribunal directed the lower authorities to call for further information from the importer and consider granting the benefit of Notification No. 124/87-Cus., dated 1-3-1987, if applicable. In conclusion, the Tribunal ordered a reevaluation of the classification of the imported High Alumina Refractory tiles under Chapter 6902.20 and directed the lower authorities to reconsider the classification based on the criteria provided, while also considering the benefit of the relevant customs notification claimed by the importer.
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