- (1.) We have heard Shri N. K. Bajpai, the learned counsel for the appellant. The question that falls for consideration is whether the calcined alumina imported by the respondent should be assessed at a concessional rate of duty as goods imported for the manufacture of refractory product undernotification No. 49/87/cus. dated 1/3/1987. Calcined alumina that was imported by the respondent was for use in the manufacture of insulators a required for the manufacture of spark plugs and that insulator is a refractory product. 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 concessional duty under the said notification.
(2.) Shri Bajpai has urged that spark plugs manufactured by the respondent are electrical insulators falling within Ch. 85 of the Customs tariff and they are expressly excluded under Note 2 (e) of Ch. 69 of the tariff. On a perusal of Heading 69. 03 in Ch. 69 of the Customs Tariff we find that "plugs" are expressly mentioned in the said heading. Since plugs are expressly included in Heading 69. 03, there is no scope for holding that spark plugs manufactured by the respondent are not refractory products in view of Note 2 (e) of Ch. 69 of the Customs Tariff. The tribunal has, therefore, rightly held that the benefit of concessional rate of duty under notification dated 1/3/1987 had to be given on the import of calcined alumina by the respondent. In the circumstances, we do not find any merit in the appeal and the same is accordingly dismissed. No order as to costs.;