TaxTMI 
TaxTMI 
2002 (4) TMI 386
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....85 on the grounds that Heading 6803 is a specific heading for Rockwool and Heading 6807 is only a residual heading, providing for the goods in which more than 25% by weight of red mud, press mud or blast furnace slag or one or more of these materials have been used, that as per Rule 3(a) of the Rules for Interpretation of the Excise Tariff Schedule, the heading which provides the most specific description shall be preferred to the heading providing a mere general description. 2. Commissioner (Appeals) has set aside the orders of the Deputy Commissioner on the grounds that goods falling under Chapter 68 in which more than 25% by weight of red mud, press mud or blast furnace slag or more of these materials have been used are most spec....
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....roduct - CEGAT's observation that classification of goods can never be based on what the industry regards the goods to be, held contrary to the Supreme Court decision in Rollattainers case; (iii) In the case of Collector v. Fuse Base EItoto Ltd. - 1993 (67) E.L.T. 30 (S.C.) the Hon'ble Supreme Court has held that in the absence of statutory definition of an article its classification to be based on understanding in common parlance and its primary function and utility - Section 3 of Central Excises and Salt Act, 1944 - Section 2 of Central Excise Tariff Act, 1985 - Rule 173B of Central Excise Rules, 1944; (iv) Hon'ble CEGAT in the case of Tata Oil Mills Company Ltd. v. Collector of Central Excise, Madras - 1986 ....
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.... from the other Commissionerates the classification of the impugned goods during the material period was well as present period are as under :- Sl. No. Name and Address ECC Code and Divn. CE Licence No. Status Prior After 17-9-01 17-9-01 1. Loyed Rockfibre Ltd. Plant, E-71, MIDC, Waluj, Aurangabad - 36 1308030236 WRV/13/94 Aurangabad-II Division Duty not paid Defunct 2. Minwool Rockfibres Ltd., 44, Vardhman Nagar, Rajanandgaon - 491441 (M.P.) 3501090684 33/CII-68/CRJN/92, dt. 2-1-1992, Bhilai-I Division Duty not paid Paying duty 3. Rockwool Industries Unit of NGP Ind. Pvt. Ltd., 6/7, Heavy Ind. Area, P.O. ....
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.... The speed regulation and control on melt rate and blowing of the fibres of desired size by means of high pressure air, result in "Rock fibre" known as "Rockwool". Rockwool/slag wool fibres as known to the people dealing in them emerge at this stage. This view is confirmed, if one reads the HSN Notes on the scope and understanding of Rockwool/Slag wool as given in the Notes for Heading 6806 of HSN which read as "Slagwool and Rockwool" (e.g. Of granite, Basalt, limestone or dolomite) are obtained by melting one or more of this constitutents and converting a stream the resulting liquid and into fibres, usually by centrifugal action and streams of air blast. The quantity of binder used as sprays on the 'fibre', is dependent upon the end-pro....
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....nstructions relied by Revenue i.e. CBEC Circular No. 587/24/2001-CX., dated 17-9-2001 is applicable only to 'wools' and not 'articles made thereof', as would be abundantly clear from Paras 2 and 3 of this Circular which speaks about only of goods known/marketed as slagwool, rockwool and similar mineral wool. This clarification Circular covers in the case before us, only 'wool in pristine form' i.e. 'Cover wool' and 'Loose wool' and cannot be extended to 'other products' which have been given a desired shape by further processing of the wool and are not marketed or known as 'Mineral Wools' but are 'articles made from Rock wool'. As one cannot equate wool with woollen knit/yarn/textile wear, similarly mats, slabs and pipes made of Rockwool ca....
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....ned for the HSN Note to be binding. If the headings are not aligned, the heading notes of HSN are of no help to determine the scope of coverage of CETA 1985 heading. Such articles would, therefore, more appropriately fall under heading 6807, inspite of the changes made in the nomenclature by the amendments with the six digit classification being effected in 1997-98 and 1988-99 under 6807.10, as the mats slabs and pipes, herein, conform and are akin to the goods made, using 28% Blast Furnace Slag which would be classified as they are made up of, as prescribed therein. (f) Once we find the classification of the 'cover wool' and 'loose wool' to be under 6803 and of the articles viz. light resin bonded mats, unb....