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1992 (9) TMI 191

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..... without giving any benefit of Notification No. 156/85 read with Notification No. 242/76, dated 2-8-1976. Subsequently, they filed their refund claim on the ground that impugned goods are Carbon Blocks, being a component part of Industrial furnaces, having specific shapes and size. The same was rejected by the Assistant Collector of Customs, Refund Department, Bombay. Against that Order of the Assistant Collector, the appellants filed their appeal before the Collector of Customs (Appeals), Bombay, but without success. Hence the present appeal. 3. Arguing on behalf of the appellants, Shri A.N. Haksar, learned Counsel, submitted that as per the Bombay Customs House Tariff, Public Notice No. 10, dated 5-4-1979 Refractory Blocks of special s .....

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..... etween Refractory Blocks and Refractory Bricks . Alternatively, it was argued by him that even otherwise no benefit of the Notification can be extended to the appellants, since they do not satisfy the other conditions of the Notification. 4. We have considered the submissions. From the invoice, packing list and drawing, it is clear that the subject goods are Carbon Refractories, that is to say. Carbon Blocks for Blast Furnace No. 5 Quality Grade : RUD-N. The Notification No. 242-Cus., dated 2-8-1976, as it existed at the time of importation reads as follows: REFRACTORY BRICKS The effective rate of basic import duty on refractory bricks of special shape or quality for use as component parts of industrial furnaces is 40% ad valorem. .....

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..... Blocks are separate entities and have separate existence and Notification No. 242/76-Cus., dated 2-8-1976, as extracted above, exempts Bricks and not Blocks . The contention of the learned Counsel for the appellants that according to the clarification given by Bombay Customs House Tariff Public Notice No, 10, dated 5-4-1979 the expression Refractory Blocks arc covered by the expression Bricks of special shape and, therefore, the appellants are entitled for the benefit of the said Notification No. 242/76-Cus., dated 2-8-1976 cannot be accepted. From the record, we find that the said Public Notice was issued by the Bombay Customs House on the basis of Collectors-in-Conference Tariff Advice No. 34, dated 31st March, 1979 and it was is .....

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