TMI Blog2002 (10) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... eproduce below the two contending entries as were in existence during the relevant period :- " 68.03 - Slag-wool/rock-wool and similar mineral wools. 68.07 - Goods, in which more than 25% by weight of redmud, pressmud or blast furnace slag or one or more of these materials, have been used; all other materials of stone, plaster, cement, asbestos, mica or of similar materials, not elsewhere specified or included." Though the slag-wool and rock-wool have been specifically described against sub-heading 68.03, the appellants' contention is that the goods manufactured by them by use of more than 25% by weight of blast furnace slag would merit correct classification under sub-heading 6807. 3. Shri S.K. Roychowdury, ld. Advocate appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us follows that slag-wool, rook-wool manufactured by the appellants by use of much more than 25% by weight of blast furnace slag merits classification correctly under sub-heading No. 6807.10 of the Tariff as against sub-heading No. 6803.00 of the Tariff as contended by the Revenue by taking recourse to Rule 3(a) of the Rules for the Interpretation of the Tariff. 3.0 He further submits that assuming slag-wool/rock-wool manufactured by the appellant by use of blast furnace slag much more than 25% by weight is classifiable both under sub-heading Nos. 6803.00 and 6807.00 of the Tariff, in that case also it merits classification under sub-heading No. 6807.10 of the Tariff in terms of Rule 3(c) of the Interpretation Rules having occurring last ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue had earlier issued them a show cause notice on 18-12-1998 for different period and as such the entire facts were known to the Revenue, the demand is squarely barred by limitation. 4. Shri T.K. Kar, ld. SDR, appears for the Revenue and submits that the slag-wool and rock-wool having been specifically mentioned against Heading 68.03, there is no justification for classifying the same under the residuary Heading 68.07. He submits that the appellants have not disputed the fact that their product is slag-wool and rock-wool and is also known in the market as such. Heading 6807 is only a residuary heading providing for the goods in which more than 25% by weight of redmud, pressmud or blast furnace slag, have been used. As per the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eneral description. The appellants have not denied that the goods are rock-wool and slag-wool and they are also known in the market as such. Their only contention is that since they have used more than 25% by weight of blast furnace slag, the goods should be classified under Heading 68.07. Reliance has been placed upon provisions of Rule 3(c) of the Rules for Interpretation which are to the effect that heading occurring last in the numerical order among those which equally merit consideration should be adopted. However, we find that such rule is applicable only when there is some ambiguity or dispute and when the two contended headings seem to cover the product in question. However, when the classification can be decided by referring to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of blast furnace slag, etc. 7. As regards limitation, it is seen that the periods involved in the present appeal is 1997-98 and 1998-99. Prior to the period in question, the appellants were classifying the slag-wool and rock-wool under sub-heading 6803.00. It is also seen that beginning the financial year 1998-99, they filed the classification list classifying the product under Heading 6803.00. Subsequently, they filed another classification list in June, 1998 claiming the classification of the product under Heading 6807.10. The said classification list filed by the appellants was not approved by the proper officer and they were issued a show cause notice on 23-12-98 proposing to deny the appellants' claim of classification of a product ..... X X X X Extracts X X X X X X X X Extracts X X X X
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