TaxTMI 
TaxTMI 
1983 (8) TMI 262
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....f the Slagwool cleared by them from 1-5-1973 to 3-5-1973. Slagwool was exempt from payment of duty by virtue of an exemption notification before 30-4-1973. However, a fresh Notification No. 115/73-C.E. issued on that date withdrew the earlier full exemption and laid down a concessional rate of duty for Slagwool. The appellants cleared some quantity of Slagwool from 1-5-1973 to 3-5-1973 without payment of duty. The appellants' main plea is that Slagwool was not covered by the Tariff Entry No. 18 itself and the exemption Notification No. 115/73-C.E. could not reverse this position. They were heard at length by us on 1-8-1983. They put forth their arguments as under :- (1) Slagwool is manufactured from the waste product called slag thr....
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....an-made fibres. They were asked to address their arguments as to why Slagwool cannot be considered a man-made fibre. The appellants stated that the treatise "Man-made Fibres" by R.W. Moncrieff listed a large number of fibres but Slagwool did not figure therein. Slagwool fibre were very small and brittle and could not be spun into yarn. For this reason, it could not be said to be belonging to the family of textiles. (3) No show cause notice was issued to the appellants. Instead a DD-2 demanding duty was issued to them straightway. 3. We also find from the records that the appellants submitted an affidavit on 8-2-1983, pursuant to a direction given by this Bench as then constituted, in which they stated that 34 M.T. of Slagwoo....
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....nthetic' referred to something which did not occur naturally. Slagwool was a mineral fibre which did not occur naturally. In that sense, it was a man-made fibre. Mineral fibres could be natural, such as asbestos, or man-made, such as Glasswool, Glagwool etc. As regards the appellants' plea that no show cause notice was issued to them, he stated that the DD-2 was issued to the appellants on 14-5-1973. They represented to the Asstt. Collector against it on 2-6-1973 and 6-12-1973. It was only after considering their objections that the Asstt. Collector passed the impugned Order-in-Original on 15-12-1973. Thus, they had been duly heard before the demand for duty was confirmed against them and there was no substance in their plea that principles....
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....l fibres can be both natural as well as man-made. Asbestos is a natural mineral fibre as it occurs naturally and is simply to be mined or extracted. On the other hand, Slagwool and Glasswool are man-made mineral fibres because they do not occur naturally and they have to be manufactured by man in factories. The appellants have pointed out that the list of man-made fibres compiled by R.W. Moncrieff does not include Slagwool. It may be so. This particular author, as we see from his compilation, is described as a pioneer in the weaving of artificial fibres. The word "weaving" suggests that the author was connected with textile industry and he has evidently compiled his list in the context of that industry. The appellants have stated that Slagw....