9911796707
TMI Blog1999 (5) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... resident]. - The appellants herein imported goods namely "Electrocast Refractories with Zirconia" contents at 40% or above in standard dimensions. They claimed the benefit of Notification 242/76-Cus. for Basic Customs Duty and of 112/87-Cus. for Auxiliary Customs Duty. The said benefit was denied by the original authority on the ground that the appellants herein are actual users of the furnaces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. reported in 1997 (94) E.L.T. 234. The Notification does not say that the benefit would be available only when the imported components are used for assembly of industrial furnaces. 4. As regards the second condition that the refractory bricks should be of special shape or quality ld. Advocate has drawn our attention to the grounds of Appeal. From there, it is observed that these bricks a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pared to Bauxite bonded bricks or other standard type of bricks used in other industry. The cost factor in the glass industry is compensated by the quality of refractories used for long life of the furnace and the production output gained out of continuous production instead of discrete production in batch system. Ld. Advocate, therefore, submits that the benefit of Notifications should be extende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersy in the case was whether the goods imported were blocks to which the benefit of Notification 242/76-Cus. was not available or they were refractory bricks. Therefore, this judgment does not help the Revenue. 7. We have carefully considered the pleas advanced from both sides. On the submissions made by the ld. Advocate, which have been set out in detail above, we are satisfied that the be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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