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TMI Blog1988 (5) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs, Madras. 2. The facts of the case, briefly stated, are that the appellants imported a consignment of Mark-GK-7 Well Block Bricks at the Port of Madras. These bricks were made of refractory material of special quality used in the construction of teeming ladle of open hearth furnace. The customs authorities assessed the goods to duty under Heading 69.01/02 of the First Schedule to the Customs Tariff Act, 1975 (the said Schedule is hereinafter referred to as the Schedule ) which, inter alia, specifies refractory bricks. The appellants cleared the goods on payment of duty and subsequently filed a claim before the Assistant Collector of Customs contending that the goods were eligible for the concessional rate of customs duty specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the teeming ladle was a necessary part of the open hearth furnace required for discharge of molten metal. In this context she drew our attention to CCCN (Customs Co-operation Council Nomenclature) Explanatory Notes under Heading 84.14 according to which equipment for charging or discharging metal, among other things, are to be classified with the furnace. The claim was that the ladles were, therefore, parts of furnaces and bricks imported for construction of such ladles were therefore eligible for the benefit of Notification No. 242, dated 2-8-1976. 6. In his reply Shri Chakraborty drew our attention to Heading 84.43 which in terms specified, inter alia, ladles of a kind used in metallurgy. He stressed on the fact that the ladles wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d shape are receptacles for molten steel. They are not incorporated into, nor are they integral parts of furnaces. This is also clear from pages 181-182 of the book Materials and Technology by J.H. DE BUSSY which states that: All crude steel is poured into ladles. These are refractory-lined steel buckets that range in capacity from amount a hundred weight (about 50 kg) to a hundred or more tones. They are brought along on overhead cranes. The smallest can be tipped over to pour their contents into whatever receptacle is waiting, but the common practice is to have a stopper in the bottom, and this can be removed by a hinged and levered device to allow metal to flow out of the bottom. If the steel is further to be refined the ladle may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It may also be noted that CCCN Explanatory Notes under Heading 69.02 (the Indian Customs Tariff Schedule has a merged heading of the two separate Headings 69.01 and 69.02 of the CCCN) states that Refractory bricks of all shapes, including keystones and other specially shaped bricks even if they are clearly recognisable as being of the kind specially designed for the construction of plant or machinery falling within Section XVI (Chapter 84 falls within Section XVI) are included in the Heading. 10. In the above view of the matter, the subject refractory bricks were correctly classified by the lower authorities under Heading 69.01/02 without the benefit of Notification No. 242 dated 2-8-1976. 11. In the result, the impugned order is uphe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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