2001 (8) TMI 761

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..... pondent. [Order per : Gowri Shankar, Member (T)]. The question for consideration in this appeal is the eligibility of the refractory blocks imported by the appellant for the benefit of Notification 77/90. The Assistant Commissioner denied the exemption on two grounds - that the goods were blocks and not bricks, which were specified in the notification, they were not components of the fur .....

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..... CC [1997 (94) E.L.T. 234]. 3. The definitions in the Import Policy of the terms component and spare , which the departmental representative relies upon, are irrelevant. These are artificial definitions and cannot be applied to matters outside the policy. The goods were therefore entitled to the benefit of notification. 4. Appeal allowed. Impugned order set aside. Consequential relief. - .....

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