Tariff classification of slagwool and rockwool follows binding Larger Bench precedent under the Central Excise Tariff

Slagwool and rockwool were classified under Central Excise Tariff sub-heading 6807.10 because a Larger Bench decision had already settled that classification and had attained finality. That binding position displaced the contrary Tribunal view under sub-heading 6803.00, and the court did not examine limitation once the classification issue was resolved. The impugned Tribunal order was set aside and the assessee succeeded on the merits of classification.

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Issues: Whether slagwool and rockwool manufactured by the assessee were classifiable under sub-heading 6803.00 or under sub-heading 6807.10 of the Central Excise Tariff Act, 1985.

Analysis: The dispute turned on the proper tariff classification of the goods. The Tribunal had classified them under sub-heading 6803.00 and had also decided limitation against the assessee. A Larger Bench of the Tribunal, however, had already resolved the conflict in classification by holding that slagwool and rockwool were classifiable under sub-heading 6807.10, and no appeal had been filed against that decision, giving it finality. In view of that binding position, the question of limitation did not require examination.

Conclusion: The goods were held classifiable under sub-heading 6807.10, in favour of the assessee.

Final Conclusion: The impugned Tribunal order was set aside and the appeal was allowed on the merits of classification.

Ratio Decidendi: Where a binding larger bench decision has finally determined the correct tariff classification of goods, the same classification must be applied and contrary classification under a different sub-heading cannot be sustained.

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