2012 (2) TMI 289

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....hat the goods namely, Slagwool and Rockwool are to be classified under Chapter sub-heading No.6807.10 by rejecting the stand of the revenue that it requires to be classified under sub- heading No.6803.00.   2. The assessee had filed the classification declaration before the adjudicating authority, under Rule 173 B of the Central Excise Rules, 1944 (for short `the Rule), inter alia, claiming that the goods, namely, Slagwool and Rockwool requires to be classified under Chapter sub-heading No.6807.10 of Central Excise Tariff Act, 1985 (for short `the Act') with effect from 09.06.1998.   3. A show cause notice was issued to the assessee directing them to show cause as to why the goods in issue should not be classified under Chap....

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....owed the assessee's appeal by its order dated 22.08.2002 and, thereby, restored the order passed by the adjudicating authority. It is the correctness or otherwise of the aforesaid order passed by the Tribunal is the subject matter of present appeal.   6. We need to notice the relevant entries under Chapter 68 of the Act and the sub heading No.6803.00 and sub-heading No.6807.10 etc. The same reads as under :   Heading No. Sub- Heading No. Description of Goods Rate of Duty (1) (2) (3) (4) 6803 6803.00 Slagwool,   Rockwool   and similar wools Goods,   in   which   more   than 25%   by   weight   of  ....

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.... appearing for the revenue would submit that when there is a specific heading/sub-heading wherein the goods, such as Slagwool, Rockwool and similar wools are enumerated, that entry requires to be applied and not the general entry or a residuary entry. Learned counsel also brings to our notice about the Circular issued by the Central Board of Excise and Customs (for short `the Board') dated 17.09.2001 to substantiate that the Board, after a detailed consideration of the claim and the counter claim of the traders dealing in Rockwool and Slagwool, has specifically classified that the aforesaid goods requires to be classified under sub-heading No.6803.00 and not under sub-heading No.6807.10.   12. Per contra, Shri Alok Yadav, learned co....