TMI Blog1990 (2) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... umina of purety 99% when imported for manufacture of refractory products. In the instant case, the item was imported for the manufacture of insulators which is a refractory product and it is one of the components required for manufacture of spark plugs by them. They had submitted a write-up and a printed pamphlet in support of their contention. 3. They would like to draw the attention to sub-chapter I of page 69 of the BTN in which it is mentioned in the General Heading B in respect of refractory goods that they are fired articles having the special property of resisting high temperatures as made in Metallurgy, the Glass Industry, etc. (e.g. of the order of 1500 C and higher). According to the particular uses for which they are inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned lower authorities to believe that it does not qualify as a refractory product but this is incorrect because this has been shown only as a temperature range of the tip whereas the insulator s job has been shown as to conduct about 2200 C of the heat back into the cooling system which shows that it can resist and withstand temperatures upto 2200 C in any case. Another reason why the lower authorities have not accepted their plea was that the material was not classifiable under Headings 69.02 and 69.03 as refractory products. It was however his contention that the classification of the final product was not material or relevant for deciding whether the imported material can be used for manufacturing refractory product. The reason bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not concerned with the classification of the product in whose manufacture it is going and burnt. The question of use is regarding to some units with reference to the determining the applicability or otherwise of the exemption notification in question and since in this case it has been claimed that this material is used for the purpose of manufacturing the refractory product we are only required to see whether the appellants are able to show that the calcined alumina was for manufacture of refractory product. That the products so manufactured also serves the purpose of electric insulation is also besides the point. In other words the customs classification of the product manufactured out of the imported item is not relevant or material a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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