2005 (3) TMI 303

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.... various periods. The appellants' contention is that the product does not get classified under the sub-heading 6803.00, as they use more than 25% by weight of red mud, press mud or blast furnace slag and, therefore, they are required to be classified under heading 6807 and 6807.10 after the Tariff amendment respectfully. Their contention is that the item is not Rockwool in pristine form for classification under 6803 but they are Rockwool in artificial form in light resin bonded mats, unbonded mats, rigid bonded slag, rigid pipes, cut pieces. As they contain more than 25% of weight of red mud, press mud or blast furnace slag, hence ought to have been classified under sub-heading 6807 and 6807.10 of the Tariff. 2. The learned Counsel submi....

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....plaining the chapter wise change provides that the existing entries of Sr. Nos. 68.3 of Notification No. 8/96-C.E. relating to goods of red mud, press mud or blast furnace slag are being withdrawn. These are being incorporated in the Tariff at sub-heading No. 6807.10. The tariff and effective rate of 8% shall henceforth be applicable to these items. 8. Further we find that sub-heading 6803.00 of Tariff covers rockwool without any qualification and, therefore, all varieties of rockwool would get covered by this sub-heading. However, sub-heading No. 6807 of Tariff is also incorporated in the Tariff which covers 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....