2004 (6) TMI 56

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....t these goods were classifiable under Heading 6807 of the Central Excise Tariff whereas in the case of CCE v. Rockwool (India) Pvt. Ltd. reported in 2002 (144) E.L.T. 404 and in the case of NGP Industries Ltd. v. CCE reported in 2003 (152) E.L.T. 414 the same goods were held to be classifiable under Heading 6803 of Central Excise Tariff. 3. The contention of the Revenue is that the goods in question are marketed and known in the market as Slagwool, Rockwool and the same is evident from the invoices produced by the assessee. The contention is that in the trade parlance the name by which the product is known in the market is much more important than the characteristics and ingredients contained in the product. The Revenue also relied upon ....

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....eading 6807.10 of Tariff. The respondent also relied upon the Explanatory Notes to the Budget-1997. The respondents also contended that the Board's circular issued contrary to the entries in the Tariff cannot relied upon by the Revenue for classification purposes. 5. For ready reference the relevant entries are reproduced below :- Heading No. Sub-heading No. Description of goods Rate of duty (1) (2) (3) (4) 6803 6803.00 Slagwool, rockwool and similar mineral wools 18% 6807   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; all other articles of stone, plaster, cement, asbestos, mica or of similar material....