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

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