1997 (10) TMI 74

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..... deration is whether the Calcined Alumina imported by the respondent should be assessed at a concessional rate of duty as goods imported for the manufacture of refractory product under Notification No. 49/87-Cus., dated March 1, 1987. Calcined Alumina that was imported by the respondent was for use in the manufacture of insulators required for the manufacture of spark plugs and that insulator is a .....

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..... ugs manufactured by the respondent are not refractory products in view of Note 2(e) of Chapter 69 of the Customs Tariff. The Tribunal has, therefore, rightly held that the benefit of concessional rate of duty under notification dated March 1, 1987 had to be given on the import of Calcined Alumina by the respondent. In the circumstances, we do not find any merit in the appeal and the same is accord .....

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