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2013 (12) TMI 1147 - CESTAT AHMEDABADWaiver of pre deposit - Benefit of duty exemption - Import of Magnesite Refractory Bricks - Held that:- appellant had imported Magnesite Spinal Bricks is not disputed nor the fact that the said bricks have been used in the factory premises in the kilns. It 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 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 also supports the case of the appellant, i.e. Magnesite Spinal Bricks would cover the Magnesite Refractory Bricks - Prima facie case in favour of assessee - Stay granted.
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