G.P. Agarwal, Member (J)

1. The issue involved in both the present appeals centres around the interpretation of Notification No. 242/76-Cus., dated 2-8-1976 and Notification No. 112/87-Cus., dated 1-3-1987.

2. Brief facts leading to the present dispute are that, the appellants imported Specialised Cordierite/Mullite Refractory Special Shapes (Blocks) Batts which were assessed to duty by the Customs Authorities under Heading 6902.90 at the rate of 60% basic duty + 40% auxiliary duty + 15% C.V. duty without extending the benefit under Notification No. 242/76-Ctts., dated 2-8-1976 and Notification No. 112/87-Cus., dated 1-3-1987. It appears that subsequently the appellants filed their two separate refund claims on the ground that imported refractory bricks of special shape or quality were exempt from basic customs duty in excess of 40% ad valorem in terms of Notification No. 242/76-Cus., dated 2-8-1976 and further that the same were also exempt from auxiliary duty of Customs under Notification No. 112/87-Cus., dated 1-3-1987. The Assistant Collector of Customs rejected the same by his two different Orders. Against these two Orders of the Assistant Collector the appellants filed the