9911796707
TMI Blog1994 (5) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... s, slabs, bricks etc. of glass of a kind used for construction purposes. The appellants after clearing the goods filed a refund claim for re-assessment under Heading 6902.20 which was rejected by the Assistant Collector of Customs, Appraising Refunds Section, Custom House, Calcutta by his order dated 19-1-1990. The Asstt. Collector found that the chemical analysis indicated composition as 98.9% silica oxide, and the literature indicating the goods as fused silica bricks and hence the original assessment was found in order. The appeal against Asstt. Collector s order was also rejected by the Collector of Customs (Appeals), Calcutta by the impugned order dated 25-7-1990 who held that the composition of the goods for classification under sub-h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gives the goods their essential character and are hence correctly classified under Chapter 70.16 CTA by applying Rule 3(b) of Rules for Interpretation of the Tariff. 4. The submissions made have been carefully considered. The competing heading and sub-headings in CTA are 69.02 and 6902.20, on the one hand, and 70.16 and 7016.90 on the other. These read as follows :- 69.02 - Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths 6902.20 - Containing by weight more than 50% of alumina (A1 2 O 3 ), of silica (SiO 2 ) or of a mixture or compound of these products. 70.16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to contact, have a good mechanical strength and resistance to wear, etc. However, to fall in Heading 69.02 or 69.03 as refractory goods, articles must not only be capable of resisting high temperature, they must also be designed for high temperature work. Heading 69.03 would therefore include crucibles of sintered alumina, but textile machine thread guides of the same material would fall in Heading 69.09 since they are designed for clearly non-refractory uses. The main types of refractory goods are : (1) High alumina refractories based either upon bauxite, mullite or corundum (sometimes mixed with clays) or on kyanite, sillimanite or andalusite (aluminium silicates) mixed with clays, or on sintered alumina. (2) Alumino-silicate refr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other than those of Heading 69.01) normally used in the construction of ovens, kilns, furnaces or other plant for the metallurgical, chemicals, ceramic, glass and other industries. It includes, inter alia : (1) Bricks of all shapes (parallelepiped, wedge shaped, cylindrical, semi-cylindrical, etc.), including keystones and other specially shaped bricks (e.g., runner bricks, concave on one face and rectilinear on the other) even if they are clearly recognisable as being of the kind specially designed for the construction of plant or machinery of Section XVI. (2) Refractory blocks and tiles for flooring, walls, hearths, etc." 5. From the above it is clear that the present goods which have a special property of high temperature resista ..... X X X X Extracts X X X X X X X X Extracts X X X X
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