Classification of resin-bonded glass wool affirmed as mats under the excise tariff, attracting applicable excise duty. Resin binded glass wool formed as mats is classifiable as glass wool under the relevant tariff heading and attracts excise duty under the applicable notification; the Department found no genuine divergence in assessment practice and issued an administrative clarification requiring uniform classification and assessment for central excise purposes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of resin-bonded glass wool affirmed as mats under the excise tariff, attracting applicable excise duty.
Resin binded glass wool formed as mats is classifiable as glass wool under the relevant tariff heading and attracts excise duty under the applicable notification; the Department found no genuine divergence in assessment practice and issued an administrative clarification requiring uniform classification and assessment for central excise purposes.
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