https://www.taxtmi.com/caselaws?id=117777 Imported acoustic false ceiling panels were held classifiable under Heading 6807.10 because the material on record showed that blast furnace slag formed a constituent and that slag wool fibre content exceeded 60%, satisfying the tariff condition of more than 25% by weight. The lower-duty classification was therefore accepted. A refund claim was also held maintainable notwithstanding the absence of a separate challenge to the assessment order, because the filing of the refund application itself was treated as a sufficient challenge to the assessment. Consequential refund relief followed. en-us Wed, 15 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 14:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117777 Imported acoustic false ceiling panels were held classifiable under Heading 6807.10 because the material on record showed that blast furnace slag formed a constituent and that slag wool fibre content exceeded 60%, satisfying the tariff condition of more than 25% by weight. The lower-duty classification was therefore accepted. A refund claim was also held maintainable notwithstanding the absence of a separate challenge to the assessment order, because the filing of the refund application itself was treated as a sufficient challenge to the assessment. Consequential refund relief followed. Case-Laws Customs Wed, 15 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117777