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TMI Blog2013 (12) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... is also seen that the standard input and output norms has specifically indicated the import of “Magnesite Refractory Bricks” or “Magnesite Spinal Bricks”. At Sl. No. 3 at A1050 of the standard norms it is seen that the standard input and output norms has given only broad heading and the McGraw-Hill dictionary of scientific, technical terms, specifically gives the meaning of Spinal Bricks which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustries Ltd., interest thereof and equivalent amount of penalty and a penalty of Rs. 5 lakhs on Shri Alok Sanghi, the Director of M/s. Sanghi Industries Ltd. on the ground that the appellant has availed wrongly the benefit of duty exemption of importing of Magnesite Refractory Bricks. 2. Ld. Counsel would take us through the entire Order-in-Original. He would submit that the appellant had import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hand would submit that the appellant s director and manager had themselves accepted to the shortage of refractory bricks. It is his submission that there is no clear declaration regarding the use of imported goods in the application form, appendix 23 to the DGFT authorities. He would also take us through the various specifications of laboratories and submit that Magnesite Refractory Bricks and Mag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cGraw-Hill dictionary of scientific, technical terms, specifically gives the meaning of Spinal Bricks which is a type of brick composed of magnesium oxide with about 15% of other oxides. It is undisputed in this case that the goods which were imported by the appellant is of magnesium oxide and 15% of other oxide contents contains which is aluminium oxide. We find prima facie that the HSN notes als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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