9911796707
TMI Blog1992 (3) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 68/87-Cus., dated 1-3-1987 and Notification No. 52/88-Cus., dated 1-3-1988. O* 2. The appeal of the importer was also rejected by the Collector (Appeals) Bombay by his order dated 12-9-1988. The learned Collector has held that the appellants contentions are contradictory, differing and conflictory. He has held that The bricks and tiles are not one and the same in trade as well as in common parlance. The Notification No, 124/87-Cus., dated 1-3-1987 covers bricks but not tiles . As the appellants claimed the benefit of the said notification which is applicable for parts and accessories classifiable under Heading 98.06, it is understood that they relinquished their claim for reassessment under Heading 6902.20 which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce to HSN Notes under Heading 6902 is also made which states - Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths It is stated that the goods imported by them specifically and categorically fall under specific Heading 6902.20. (iii) The imported goods have very high abrasion resistance and used as lining material to the pipes leading to the furnace or with the power boilers. The power boilers for thermal power station are required to be fed with pulverised coal and the said pulverised coal is filled to the power station through the various pipes, bends, fillings etc. The outer covering of the said pipe system is made of stuff m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) amphoteric (alumina, carbon and silicon carbide). Their primary use is for lining steel furnaces, coke ovens, glass labs, and other continuous high temperature applications. They are normally cast in the form of brick and are sometimes bonded to assure stability. The outstanding property of these materials is their ability to act as insulators. The most important are fireclay (aluminium silicates) silica, high alumina (70-80% Al2 03) mullite (clay sand); magnesite (chiefly MgO) dolomite (CaO Mg); forsterite (MgO-sand); carbon; chrome ore-magnesite; zirconia and silicon carbide. (2) Characterising the ability to withstand extremely high temperature e.g. tungsten and tantalum are refractory earth ceramics and refractory mixtures". Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apter Note 1 to Chapter 98 to classify the item under it. Chapter 98 heading reads - Project imports, laboratory chemicals, passengers baggage, personal importations by air or post; ship stores Note 1 of Chapter 98 reads : 1. This chapter is to be taken to apply to all goods which satisfy the conditions prescribed therein even though they may be covered by a more specific heading elsewhere in this Schedule . Heading 98.06 reads - Parts of machinery, equipment appliances, instruments and articles of Chapters 84, 85, 86, 89 and 90" It has to be seen as to whether the item in question falls under Chapter Heading 8417.90 as part of 84.17 which reads as 84.17 Industrial or laboratory furnaces and ovens including incinerator ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Chapter 84, the same cannot be brought under Heading 98.06; which specifically covers only those items described therein and falling under Chapters 84,85,86,89 and 90. Hence, the classification of the item under Heading 9806.00 is ruled out. 8. Now it has to be seen as to whether the item falls under Chapter Heading 6902.20. Chapter Note. 1 of Chapter 69 reads - 1. This Chapter applies to ceramic products which have been fired after shaping Headings Nos. 69.04 to 69.14 apply only to such products other than those classifiable in Heading Nos. 69.01 to 69.03 - 6902.10 Containing by weight, singly or together more than 50% of the elements Mg, Ca or Cr expressed as MgO, CaO or Cl 2 O 3 . 6902.2G Containing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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