2006 (3) TMI 441

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....iff and 6807.90 of Central Excise Tariff on payment of duty of Rs. 9,30,023/-. Later the appellants filed a refund claim for an amount of Rs. 1,69,875.67 on the ground that the goods are rightly classifiable under 6807.10 of the Central Excise Tariff and attract 8% CVD instead of 16% CVD which they paid. In other words, the appellants challenged the classification. The Original authority rejected the refund claim. The Commissioner (Appeals) also upheld the order of the Original authority. Then the appellants approached the Tribunal. 3. The matter was remanded to the adjudicating authority to examine the issue afresh on supplying a copy of the test report, if any, and to pass an order accordingly. Consequently, the Original authority....

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.... Commissioner of Customs (Appeals) to say that no evidence has been produced. The appellants had produced letter dated 4-1-2000 from the supplier wherein it had been stated that the imported item was made up of slag based mineral wool and the said slag was made of waste from the steel mills and when the slag was melted and poured on the spinning wheel or a drum and cooled, it attained the form of fibre or wool. (iv) The appellants had further submitted that particulars obtained from the US patent and trade mark office wherein details were given about method of recycling natural waste. It has been clarified therein that the slag wool comprised of a composition of iron, copper and lead slags, typically removed from blast furnace. (....

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.... Nil From the above description, it is clear that if the product contained more than 25% by weight of blast furnace slag, it can be classified under the above heading and the duty would be nil. The appellants have furnished the manufacturing process of the impugned goods as under :- "Recycled waste paper is sent through a shredder, then soaked in water and beaten into pulp form. A thick slurry of pulp, along with binders like starch/clay is then mixed with fibrous blast furnace slag which acts as the reinforcing agent. The slurry is then poured into porous pans and left to stand an 80% of the moisture drains off. The pan then is passed through an oven so that the remaining moisture is driven out. The resulting slab is then sent ....