1987 (6) TMI 316

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....pper heads which are described in the bill of entry as Refractory materials. The same had been assessed to duty under heading 69.03 C.T.A. The appellants later applied for refund on the ground that the goods should have been assessed under heading 69.01/02 CTA as parts of industrial furnace and the assessment must have been at the rates as under Notification No. 242/76-Cus., dated 2-8-1976. The sa....

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....nt by the Department was under heading 69.03 CTA. The respective headings 69.01/02 and 69.03 reads as follows :- "69.01/02 : Heat-insulating bricks, blocks, tiles and other heat-insulating goods of siliceous fossil meals or of similar siliceous earths (for example, kieselguhr, tripolite or diatomite); refractory bricks, blocks, tiles and similar refractory constructional goods. 69.03 : Other ref....