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Interpretation of Notification No. 242/76-Cus for exemption of imported goods under Tariff Heading 6902.90 as refractory bricks or beams. Analysis: The appeal was filed against an Order-in-Appeal passed by the Collector of Customs (Appeals), Calcutta, regarding the classification of imported Recrystallined Silicon Carbide refractory bricks (beams) under Tariff Heading 6902.90. The party claimed exemption under Notification No. 242/76-Cus, but it was denied on the basis that the beams were different from bricks. The appellants argued that the imported item, though called a beam due to its long shape, should be considered a brick used in industrial furnaces and eligible for exemption. They contended that the Customs Tariff does not distinguish between parts and component parts, and the item should be exempt as a brick of special shape for industrial use. The appellants referenced the Indian Glossary of Terms relating to refractory materials to support their argument that bricks of special shapes are recognized and eligible for exemption. The Revenue countered by stating that the goods were described as beams by the supplier and should not be considered bricks. They argued that beams are distinct from bricks as per technical definitions and ISI specifications. Referring to previous decisions, the Revenue highlighted that special-shaped refractory bricks used in specific industrial applications were not considered component parts eligible for exemption under similar notifications. The Revenue emphasized that since the notification exempts only bricks and not beams, the imported item should not qualify for the exemption. Upon review, the Tribunal found that the imported goods were indeed Recrystallined Silicon Carbide Refractory beams, as indicated in the invoice. The Tribunal rejected the appellants' argument that beams should be treated as bricks, noting the absence of evidence or technical literature supporting this claim. The Tribunal also observed that the ISI specifications did not categorize beams as bricks, supporting the Revenue's position. Additionally, the Tribunal referred to previous judgments that distinguished between refractory bricks and blocks, emphasizing that the notification specifically exempted bricks and not blocks. Consequently, the Tribunal upheld the denial of exemption to the appellants, as the imported item did not meet the criteria specified in Notification No. 242/76-Cus for refractory bricks eligible for exemption as component parts of industrial furnaces. In conclusion, the Tribunal dismissed the appeal and affirmed the decision of the lower authorities, ruling that the imported Recrystallined Silicon Carbide Refractory beams did not qualify for exemption under Notification No. 242/76-Cus as refractory bricks, based on the distinct classification of beams and the specific language of the notification.
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