Tariff classification of rockwool with high slag content falls under the specific heading, not the general rockwool entry.

Rockwool products manufactured in artificial forms and containing more than 25% by weight of red mud, press mud or blast furnace slag are classifiable under Heading 6807/6807.10, not under the general entry in Heading 6803.00. The specific tariff entry prevails for these varieties because the classification scheme distinguishes ordinary rockwool from rockwool or slagwool products with the stated content threshold. On that basis, the assessee's classification claim was accepted and the demand did not survive.

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Issues: Whether rockwool products manufactured in artificial form and containing more than 25% by weight of red mud, press mud or blast furnace slag were classifiable under Heading 6803.00 or under Heading 6807/6807.10 of the Central Excise Tariff.

Analysis: The goods were not rockwool in pristine form but were manufactured in forms such as light resin bonded mats, unbonded mats, rigid bonded slag, rigid pipes and cut pieces. The issue was covered by the Larger Bench decision which held that Heading 6803.00 covers rockwool generally, while Heading 6807 covers rockwool or slagwool varieties containing more than 25% by weight of red mud, press mud or blast furnace slag. The reasoning also recognised the tariff changes and the specific incorporation of such goods under Heading 6807.10.

Conclusion: The goods were correctly classifiable under Heading 6807 and Heading 6807.10, not under Heading 6803.00, and the assessee's classification claim was accepted.

Final Conclusion: The impugned orders were set aside and the classification demand against the assessee did not survive.

Ratio Decidendi: Where rockwool products are manufactured in artificial form and contain more than 25% by weight of red mud, press mud or blast furnace slag, they fall under the specific tariff entry for such goods rather than the general entry for rockwool.

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