Steel Authority Of India vs Collector Of Customs on 9 October, 1991
13. In the impugned order the Collector of Customs specifically held that the goods in question are bricks of special shape & quality. Nothing contrary to this finding is brought on record by the Revenue. The Notification No. 124/87-Cus., dated 1-3-1987 provides concessional rate of duty to refractory bricks falling under Heading 98.06 of Customs Tariff. As discussed above the goods in question are classifiable under Heading 98.06 of Central Excise Tariff. Therefore, in view of the above decision of the Hon'ble Supreme Court, the goods in question are entitled for the benefit of Notification No. 124/87-Cus., dated 1-3-1987. Appeals are disposed of as indicated above.