Shri Bajpai has urged that spark plugs manufactured by the respondent are electrical insulators falling within Chapter 85 of the Customs Tariff and they are expressly excluded under Note 2 e of Chapter 69 of the tariff.
In the impugned judgment the Customs, Excise and Gold Control Appellate Tribunal hereinafter referred to as the Tribunal has taken the view that the product manufactured by the respondent is a refractory product and, therefore, the respondent was entitled to the benefit of companycessional duty under the said numberification.
49/87/Cus.
Calcined alumina that was imported by the respondent was for use in the manufacture of insulators required for the manufacture of spark plugs and that insulator is a refractory product.
We have heard Shri N.K. Bajpai, the learned companynsel for the appellant.
dated 1 3 1987.
The question that falls for companysideration is whether the calcined alumina imported by the respondent should be assessed at a companycessional rate of duty as goods imported for the manufacture of refractory product under Notification No.
