2003 (10) TMI 466 - AT - Central Excise

Summary

Issues: Classification of Rockwool/Slagwool products under CET Schedule - Heading No. 68.03 or Heading No. 68.07

In the judgment by the Appellate Tribunal CESTAT, New Delhi, three appeals by the Revenue challenged orders by the Commissioner of Central Excise (Appeals) regarding the classification of Rockwool/Slagwool products. The main issue was whether these products, manufactured and cleared by the respondents, should be classified under Heading No. 68.03 of the CET Schedule as claimed by the Department or under Heading No. 68.07 as claimed by the assessee. The ld. Commissioner (Appeals) classified the goods differently in each appeal, with one order under Heading No. 68.03 and the other two under Heading No. 68.07, citing a Tribunal decision in the case of Minwool Rock Fibres Ltd. v. CCE, Bhopal.

Upon examining the records and hearing both sides, the Tribunal noted conflicting decisions by different co-ordinate Benches on the classification issue. The ld. SDR supported classification under Heading No. 68.03, referencing decisions in other cases, while the respondents' counsel relied on the Minwool Rock Fibres Ltd. case to argue for classification under Heading 68.07. Due to the conflicting decisions, the Tribunal decided to refer the issue to a Larger Bench for resolution, emphasizing the need to maintain judicial discipline. The Tribunal directed the Registry to present the files to the Hon'ble President for the constitution of a Larger Bench to address and decide on the classification issue comprehensively.