https://www.taxtmi.com/caselaws?id=48689 Tariff Item 18, read in its ordinary commercial sense and with its inclusive deeming language, was construed broadly enough to cover man-made fibres, including mineral fibres produced by manufacture. The Bench treated slagwool as a mineral fibre rather than a natural fibre, and relied on the later creation of a separate tariff item for mineral fibres, together with contemporaneous notifications, as supporting that classification. On that basis, slagwool was classified under Tariff Item 18 as a man-made fibre, the contrary refund claim failed, and the excise duty demand remained payable. en-us Fri, 11 Dec 1987 00:00:00 +0530 Fri, 03 Nov 2023 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48689 Tariff Item 18, read in its ordinary commercial sense and with its inclusive deeming language, was construed broadly enough to cover man-made fibres, including mineral fibres produced by manufacture. The Bench treated slagwool as a mineral fibre rather than a natural fibre, and relied on the later creation of a separate tariff item for mineral fibres, together with contemporaneous notifications, as supporting that classification. On that basis, slagwool was classified under Tariff Item 18 as a man-made fibre, the contrary refund claim failed, and the excise duty demand remained payable. Case-Laws Central Excise Fri, 11 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48689