As per the prevalent law and classification Apex court has held that, " the expression Slagwool and Rockwool " fall under Sub-Heading 6807.10 and not under 6803 of the Tariff Act.

Held that :-Sub-heading No.6807 is specific to the goods in which more than 25% by weight, red mud, press mud or blast furnace slag is used. The heading is based entirely on material used on composition of goods. A tariff heading, based on composition of goods, is also specific heading like a heading based on commercial nomenclature. Therefore, we are of the view that the goods in issue are appropriately classifiable under Sub-heading No.6807.10 of the tariff entry. See CCE, Raipur Vs. Punj Star Insulation Fibre Co (2004 - TMI - 48995 - CESTAT, Northern Bench, New Delhi), M/s.Rockwool (India) Pvt. Ltd. Vs. CCE, Hyderabad (2005 - TMI - 54236 - CESTAT, South Zonal Bench, Bangalore)
 

COMMNR. OF CENTRAL EXCISE, BHOPAL Versus MINWOOL ROCK FIBRES LTD. - 2012 (2) TMI 289 - SUPREME COURT OF INDIA