Classification or resin binded glass wool - Regarding - Central Excise - 12/88-CX-4

Classification or resin binded glass wool - Regarding Circular No. 12/88-CX-4 Dated 24-11-1988 [From F.No. 132/10/87-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification or resin binded glass wool - Regarding. A doubt has been raised regarding the classification of resin binded glass wool. The issue has been discussed in the West Zone Collectors; Conference held at Pune on l9-10-1987. It was pointed out in the Conference that there was divergence in practice of assessment of the product. The matter has been examined, it is found that the reported divergence does not exist. It is, therefore, classified that glass wool in form of mats would be classifiable under Sub-Heading 7014 and would attract duty as per Serial No. 11 of Notification No. 52/86-C.E., dated 10-2-1986.