https://www.taxtmi.com/caselaws?id=166203 Slagwool classification under the Central Excise Tariff turns on the inclusive definition of synthetic fibre, which deems man-made fibres to be synthetic fibres. A manufactured mineral fibre may therefore fall within the tariff entry even where it cannot be spun into yarn, is not textile-grade, and is used solely for thermal insulation. Natural justice requirements are satisfied where the taxpayer receives the duty demand and an opportunity to raise objections before adjudication. Under Rule 9A of the Central Excise Rules, 1944, duty is determined at the rate applicable on the date of removal; manufacture before withdrawal of an exemption does not preserve exemption for goods removed later. en-us Mon, 22 Aug 1983 00:00:00 +0530 Thu, 28 Aug 2014 16:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166203 Slagwool classification under the Central Excise Tariff turns on the inclusive definition of synthetic fibre, which deems man-made fibres to be synthetic fibres. A manufactured mineral fibre may therefore fall within the tariff entry even where it cannot be spun into yarn, is not textile-grade, and is used solely for thermal insulation. Natural justice requirements are satisfied where the taxpayer receives the duty demand and an opportunity to raise objections before adjudication. Under Rule 9A of the Central Excise Rules, 1944, duty is determined at the rate applicable on the date of removal; manufacture before withdrawal of an exemption does not preserve exemption for goods removed later. Case-Laws Central Excise Mon, 22 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166203