Per Justice U.L. Bhat :

Appellant has come up before this larger Bench on a reference by a two-Member Bench of the Tribunal.

2. Appellant imported a consignment of "Refractory Bricks for Industrial furnace temperature 1760o C" of USA origin from USA and submitted Bill of Entry dated 24.6.1992 in respect of goods under Tariff sub-heading 6902.10 and sought clearance on payment of concessional rate of duty under Notification No. 77/90 dated 20.3.1990. The Notification exempted Refractory Bricks of special shape or quantity for as component parts of industrial furnaces falling under Chapter 69 of the Tariff from so much of that portion of the customs duty leviable thereon as is in excess of 40% advalorem. This notification was the successor notification issued in replacement of earlier Notification No. 246/76 dated 2.8.1976. On 29.7.1990, the Collector of Customs passed an order holding that the consignment was not entitled to the benefit of Notification No. 77/90 on the ground that the appellant's furnaces are not industrial furnaces and holding that the declaration filed to the effect that the consignment was intended for use as component part of "Industrial Electric Arc Furnace"