ORDER
V.T. Raghavachari, Member (J)
1. The appellants M/s. Steel Authority of India Ltd. imported stopper 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 same was rejected by the Assistant Collector and the said order was upheld by the Appellate Collector. The revision petition preferred by the appellants against the said order of the Appellate Collector is, on transfer, the present deemed appeal before us.
2. We have heard Smt. Dolly Saxena for the Department, none having appeared on behalf of the appellants. We have perused the records.
3. The revision petition reads as if the assessment by the authorities had been done under heading 69.01/02 CTA at the normal rate whereas it should have been done under the said heading read with Notification No. 242/76-Cus., dated 2-8-1976 the reason therefor being stated that these stopper heads are used for industrial furnaces and have a special shape. But as earlier mentioned the assessment 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-in-
sulating 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 refractory goods (for example, retorts, crucibles,
muffles, nozzles, plugs, supports, cupels, tubes, pipes,
sheaths and rods)."
4. Since the goods imported were not refractory bricks, blocks, tiles or similar refractory constructional goods but were stopper heads, we hold that the assessment had been properly done under Heading 69.03 CTA.
5. The appellant’s claim that Notification No. 242/76 dated 2-8-1976 would apply to the goods in question which they say have special shape, namely, block. This claim is not tenable for two reasons; firstly, the notification in question is in respect of refractory bricks of special shape or quality for use as component parts of industrial furnaces falling under heading 69.01/02. The present goods do not fall under heading 69.01/02. Secondly, the concession is admissible only to bricks and not to any other goods. It is significant to note that the heading No. 69.01/02 uses both the words bricks and blocks. They are, therefore, not evidently considered to be synonymous.
6. In the result, the orders of the lower authorities are upheld and this appeal is dismissed.
