2000 (9) TMI 448 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant regarding the import of refractory bricks of special shapes and quality, qualifying for partial exemption under Notification 77/90. The judgment referenced Hindustan Sanitaryware and Industries Ltd. v. CCE - 1999 (114) E.L.T. 770, stating that imported bricks for use as component parts of industrial furnace are exempted. The appeal was allowed, and the impugned order was set aside, granting consequential relief.