https://www.taxtmi.com/caselaws?id=48995 Rockwool and slagwool classification under the Central Excise Tariff turned on product composition and tariff structure. The Tribunal noted conflicting decisions but held that goods containing more than 25% of red mud, press mud or blast furnace slag are covered by Heading 6807, while Heading 6803 applies to rockwool generally. It relied on prior exemption notifications and the 1997 introduction of a separate sub-heading to avoid redundancy in the Tariff. On that basis, rockwool/slagwool with over 25% blast furnace slag was classified under Heading 6807, and the order in favour of the assessee was upheld. en-us Fri, 18 Jun 2004 00:00:00 +0530 Sat, 07 Aug 2010 15:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48995 Rockwool and slagwool classification under the Central Excise Tariff turned on product composition and tariff structure. The Tribunal noted conflicting decisions but held that goods containing more than 25% of red mud, press mud or blast furnace slag are covered by Heading 6807, while Heading 6803 applies to rockwool generally. It relied on prior exemption notifications and the 1997 introduction of a separate sub-heading to avoid redundancy in the Tariff. On that basis, rockwool/slagwool with over 25% blast furnace slag was classified under Heading 6807, and the order in favour of the assessee was upheld. Case-Laws Central Excise Fri, 18 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48995