Electrocast Refractories with Zirconica Throat Well Blocks for Glass Melting Furnace being described as 'blocks' as distinct from 'bricks' are not eligible for benefit of exemption under Notification No. 242/76-Cus. Although they are classifiable under sub-heading 6902.90 of Customs Tariff Act, 1975. - Collector v. Hind Lamps - 1996 (82) E.L.T. 383 (Tribunal).

Outsert Blades for Paper making machine is not ceramic material. - See under CHAPTER 84.

Refractory blocks of special shape entitled to be assessed as refractory "bricks of special shape"at concessional rate in the exemption notification in accordance with a trade notice issued by Bombay Customs House. Chapter 69 of Customs Tariff Act, 1975. - Steel Authority of India v. Collector - 2000 (115) E.L.T. 42 (S.C.).

Refractory components for glass furnace FONDAL SCW having special property of high temperature resistance upto 1700 degree celcius and going in to form part of glass furnace are classifiable under sub-heading 6902.20 of Customs Tariff Act, 1975 as silica refractory bricks and not under sub-heading 7016.90 ibid. - Hindustan National Glass & Inds. Ltd. v. Collector - 1994 (71) E.L.T. 876 (Tribunal).