Refractory bricks used for re-lining of furnace are eligible for EPCG scheme

Jai Balaji Industries Limited Vs Commissioner of Customs (Port) (CESTAT Kolkata) Held that refractory bricks required for re-lining of the furnace are covered within the definition of capital goods and hence eligible for EPCG scheme as per notification no. 102/2009- Cus dated 11.09.2009 Facts- The Appellants use refractory bricks/materials for lining the furnaces. A refractory brick is designed mainly to withstand high heat, but also has a low thermal conductivity to save energy. Accordingly, the Appellants imported several sets of refractory materials/bricks for re­lining and also for mainte...