9911796707
TMI Blog1991 (12) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... uty Collector of Customs on the ground that the goods were in lump form and, as such, they could not be said to be covered by Chapter Heading 69.01/02. On appeal, the Collector of Customs (Appeals), Bombay rejected the appeal on the ground that in view of Note (1) to Chapter 69, that Chapter applied to ceramic products which have been fired after shaping, i.e. only to made up articles, and the goods, in question, being raw-materials, they were not classifiable under Heading 69.01/02. 2. The appellants claim before us is that Ankerhearth NB-70 Ramming Mass imported by them is a refractory constructional material and is correctly classifiable under Chapter Heading 69.01/02 and it cannot be classifiable under Heading 69.10/14 which deals wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remarked as under: ... If the product is considered to be refractory cements or mortors for furnace linings, etc., these may be rightly classifiable under Heading 38.01/19(1). However, it is not subject matter of this appeal." 5. While arguing for the Department, Sh. L.C. Chakraborty, the Ld. S.D.R., submitted that since the goods were imported in powder form, they could not be classified under Heading 69.01/02 which talks of definite shapes. 6. Heading 69.01/02 of the Customs Tariff at the material time was as under : Heat-insulating bricks, blocks, tiles and other heat insulating goods of siliceous fossil meals or of siliceous earths (for example, Kieselguhr, tripolite or diatomite); refractory bricks, blocks, tiles and simila ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under : Chemical products and preparation of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries not elsewhere specified or included: (1) Not elsewhere specified." 10. We observe that none of the sub-items (2) to (9) of sub-heading 38.01/19 covers the goods by its composition or description. In these circumstances, it has to be taken to the residuary entry (1). We, accordingly, direct the classification of Ankerhearth NB-70 under sub-heading 38.01/19(1) of the Customs Tariff. The orders of the lower authorities are set aside and the appeal is allowed with consequential relief. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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