https://www.taxtmi.com/caselaws?id=102034 Rockwool in pristine fibre form, including cover wool and loose wool, was treated as mineral wool classifiable under Heading 6803, with the relevant exemption for goods containing more than 25% blast furnace slag applied to that category. Lightly resin-bonded mats, unbonded mats, resin-bonded slabs, rigid pipe sections and cut pieces were treated as processed articles made from rockwool and classifiable under Heading 6807, and after amendment under Heading 6807.10, because the Indian tariff did not extend the heading to fabricated insulating mineral materials in the same way as the HSN. The Board circular was held relevant only to wool in pristine form. Duty was therefore to be re-determined on that classification basis. en-us Fri, 05 Apr 2002 00:00:00 +0530 Mon, 13 Feb 2012 14:53:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102034 Rockwool in pristine fibre form, including cover wool and loose wool, was treated as mineral wool classifiable under Heading 6803, with the relevant exemption for goods containing more than 25% blast furnace slag applied to that category. Lightly resin-bonded mats, unbonded mats, resin-bonded slabs, rigid pipe sections and cut pieces were treated as processed articles made from rockwool and classifiable under Heading 6807, and after amendment under Heading 6807.10, because the Indian tariff did not extend the heading to fabricated insulating mineral materials in the same way as the HSN. The Board circular was held relevant only to wool in pristine form. Duty was therefore to be re-determined on that classification basis. Case-Laws Central Excise Fri, 05 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102034