9911796707
TMI Blog1994 (3) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... l) 6314/22 for slide Gate Refractory Type 1 QC - Refractory Material (Bricks)" vide Bill of Entry Cash No. 2634 dated 8-5-1987. The goods were assessed under Heading 6902.90 of CTA, 1975 read with Heading 6901.00 of CET, 1985 at the rate of 60% + 40% CVD 15% denying the benefit of Notification No. 242/76-Cus. Subsequently, the respondents filed their refund claim for Rs. 2,32,812/- on the ground that the imported goods are covered under Notification No. 242/76-Cus. Alternatively, it was also claimed that the subject goods be classified under Heading 98.06 read with Notification No. 124/87-Cus. They also claimed that the 5% discount shown in the invoice should be allowed in computation of value. The Assistant Collector vide his Order-in-Orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Collector vide his impugned Order-in-Original No. S/6-B-4846/87-R, dated 5-4-1988 observing that the goods have been assessed under Heading 98.06 and Chapter 98 are not covered by Notification No. 242/76-Cus., dated 2-8-1976. The description shown in the invoice is "SANIT PLATES" and this description is also not covered by Notification No. 242/76-Cus. Against that order of the Assistant Collector, the appellants M/s. Keshari Steels filed their appeal before the Collector (Appeals). The same was rejected by the Collector (Appeals) observing that to avail the exemption under Notification No. 242/76-Cus. the claimant has to prove firstly that the Sanit Plates are Refractory Bricks of special shape or size and, secondly that these Sanit Plate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Notification, the common meaning of the term "Brick" has to be resorted to. As per the Chambers Twentieth Century Dictionary, the term "Brick" means `baked or burned clay; a shaped block of burned clay, generally rectangular'. In IS-4041-1967, Clause 1614, the term "ladle brick" is defined as "A refractory brick (usually alumins-silicate) used to line ladles". Further in IS-4041-1967, Clause 8, various shape of refractory bricks are described. In this premises, he submitted that since the impugned goods are not refractory bricks, the Collector (Appeals) erred in holding that the imported goods are refractory bricks. He also submitted that since the said Notification No. 242/76-Cus., dated 2-8-1976 grants exemption to "Refractory Brick ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein it was again held that Notification No. 242/76-Cus. exempts refractory bricks of special shape or quality for use as component parts of industrial furnaces falling under Heading 69.01/02. Refractory Bricks and Blocks are shown separately in Heading 69.01/02. This itself proves that `Refractory Bricks' and `Refractory Blocks' are separate entities and have separate existence and Notification No. 242/76 exempts `Bricks' and not `Blocks' and, therefore, the benefit of the said Notification cannot be extended to Carbon Refractories, that is to say, Carbon Blocks for Blast Furnace. He further cited the case of Hindustan Sanitaryware & Industries Ltd. v. Collector of Customs, 1993 (66) E.L.T. 683, wherein this Tribunal again held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portation took place much before the enforcement of the Customs Valuation Rules, 1988 and hence any reference to and placing reliance upon these Rules would be erroneous. 7. In reply, Shri M.N. Advani, learned consultant, faced with the said consistent view of the Tribunal taken in the aforesaid cases, submitted that these decisions require reconsideration, as the distinction drawn between `spares' and `components' was not called for, while interpreting the said Notifications 242/76-Cus. and 112/87-Cus. because in these Notifications it is not stated that they exempt refractory bricks of special shape or quality when these are imported for the purpose of initial setting up of industrial furnace. He also drew our attention to the case of M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. 683. The case of M/s. Hatim Carbon Company (P) Limited v. Collector of Central Excise, Bangalore, supra, and Vidyut Greenbank Castbasalt Private Limited v. Collector of Customs, Bombay, supra, cited by the learned consultant were also referred to in the case of Hindustan Sanitaryware and Industries Limited v. Collector of Customs, 1993 (66) E.L.T. 683, (Paras 3 to 5) and after referring so, this Tribunal finally observed as follows :- * * * * * * 9. In the light of the aforesaid discussion, we hold that the benefit of the Notification No. 242/76-Cus. and 112/87-Cus. was rightly denied by the authorities below. 10. As regards the claim of the importer, M/s. Keshari Steels, we find that as per the invoice as certified by the suppliers v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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