https://www.taxtmi.com/caselaws?id=51634 Slag-wool and rock-wool were held classifiable under Heading 6803.00 because a specifically named tariff entry prevails over a broader or residuary description under Rule 3(a); Heading 6807.10 was rejected. The Tribunal also treated rock-wool in its pristine form as falling within Heading 6803, including where blast furnace slag was used in manufacture. On limitation, the open classification dispute and absence of an approved revised classification list kept the extended period available, so the duty demand was not time-barred. Penalty under Section 11AC and confiscation were set aside because the dispute was bona fide. en-us Fri, 04 Oct 2002 00:00:00 +0530 Mon, 27 Sep 2010 12:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51634 Slag-wool and rock-wool were held classifiable under Heading 6803.00 because a specifically named tariff entry prevails over a broader or residuary description under Rule 3(a); Heading 6807.10 was rejected. The Tribunal also treated rock-wool in its pristine form as falling within Heading 6803, including where blast furnace slag was used in manufacture. On limitation, the open classification dispute and absence of an approved revised classification list kept the extended period available, so the duty demand was not time-barred. Penalty under Section 11AC and confiscation were set aside because the dispute was bona fide. Case-Laws Central Excise Fri, 04 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51634