TMI Blog1991 (8) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... artment against the orders of the Collector of Customs (Appeals), Bombay, holding that the goods imported by the respondents herein, were Refractory Bricks and were classifiable under Heading 69.01/02 of the Customs Tariff, but were not entitled to the exemption under Notification 242/76-Cus., dated 2-8-1976, because they had failed to establish that the goods were of special shape or quality for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been imported is in the form of powder/granules etc., and not in the shape of bricks as held by Collector (Appeals). 2. On receipt of the notice of hearing, the respondents submitted a letter No. COMP/N/836/84/225 dated lst/5th April, 1991 stating that they would not be able to appear for hearing and requested that the appeal may be decided on merits. They also submitted photocopy of Bill o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the goods were refractory bricks classifiable under Heading 69.01/02. He also submitted a copy of the technical literature which the respondents had submitted to the Assistant Collector, in which it is specifically mentioned that this Castable Refractory is a blended mixture of carefully sized/fused silica aggregate with a high purity binder. The literature also indicates that these goods are s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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