S.L. Peeran, Member (J)

1. The appellants are aggrieved with the order issued on 16-4-1990 passed by the learned Collector of Customs (Appeals), Bombay.

2. The appellants have claimed the benefit of the Notification No. 242/76-Cus., in respect of the imported item described in the Bill of Entry as Electric Cast Refractories with Zinconia content 40% and above (Refracting bricks of special shape for use as component parts of Glass furnace). The Assistant Collector has taken a view that as per ISI definition 9.32 IS-4041-1967 "A Regenerator is a periodic heat exchanger which alternatively receives heat from combustion products and gives up heat to incoming air or gas" and, therefore, he has held that the regenerator works is a periodic heat exchanger and as such, does not form an essential part of the Industrial Furnaces where glass is actually melted and the temperature is always higher than 1550°C. He has further held that the Refractory bricks imported are to be used in front wall of the Regenerator where normal temperature would be around 1400°C and hence the benefit under Notification No. 242/76-Cus. would not be available to the item in question. The learned Collector (Appea