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TMI Blog1994 (4) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the assessee against an Order-in-Appeal dated 5-7-1989 passed by the Collector of Customs (Appeals), Calcutta. 2. The appellants imported Recrystallined Silicon Carbide refractory bricks (beams) as component parts. The goods were assessed under Tariff Heading 6902.90 as claimed by the party but benefit of exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iff and since it is brick of special shape and as part of industrial furnace the exemption in terms of Notification No. 242/76-Cus. cannot be denied. He said that brick can be of shape and size and different types of bricks are recognised under ISI. He referred to the Indian Glossary of Terms relating to refractory materials, Book No. IS : 4041 : 1987 to show the various category of bricks of spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eam cannot be understood as brick as argued by the appellants since beam is different from brick as per the definition of McGraw Hill Dictionary of Scientific and Technical Terms that beam is for carrying lateral load and bending movement whereas a `brick is building material. He said that ISI specification also does not take note of beam while dealing with the specifications of brick as brick is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not refractory bricks and accordingly benefit of exemption under Notification No. 242/76-Cus. cannot be extended. 5. We have considered the submissions made by both sides and perused the records. From the invoice it is clear the subject goods are Recrystallined Silicon Carbide Refractory beams. We are not convinced with the arguments advanced by the appellants' Counsel that brick and beam are o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted in 1993 (63) E.L.T. 173 while considering the issue whether refractory blocks are exempted from Notification No. 242/76-Cus. it was held that refractory bricks and blocks are separate entity and have separate existence and Notification 242/76-Cus. exempts bricks and not blocks. Accordingly since notification exempts bricks and not beams, we do not find any merit in the claim of the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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