TMI Blog2004 (6) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise 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 Rule 3(a) of the Rules of interpretation of Central Excise Tariff to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory 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 materials, not elsewhere specified or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in question is a rockwool/slagwool containing more than 25% by weight of blast furnace slag have been used will appropriately be classifiable under Heading 6807 of the Tariff. If we accept the arguments of the Revenue that all slagwool even those components slagwool/rockwool even containing more than 25% of blast furnace slag then this interpretation would render the first portion of Heading 68.07 of Tariff redundant. 9. In view of the above discussion, we find that sub-heading 6803 of Tariff would cover rockwool, in general whereas sub-heading 6807 will covers the variety of rockwool in which 25% by weight of red mud, blast furnace slag have been used. The issue referred to the Larger Bench is decided accordingly. 10. As no other issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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