9911796707
TMI Blog1997 (11) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... ifying their products as mineral fibre i.e. slag wool known as rock wool, claiming exemption from duty under Notification No. 50/86-C.E., dated 10-2-1986. The Department returned the Classification List to the Assessee asking them to indicate the correct description of the goods. The Appellants re-submitted these classification lists requesting the Asstt. Collector to keep them pending till they receive orders from the Collector, Central Excise (Appeals). These classification lists were approved provisionally, asking the Assessee to show cause as to why the products slag wool as described by them should not be classified separately under Chapter sub-heading 6803.00, attracting duty at 15% ad valorem and rock wool under sub-heading 6803.00 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ag wool and mineral wool are three synonymous terms. Referring to the meaning of the terms in Chamber Science & Technology Dictionary (by Prof. Peter M.B. Walker, CBE, FRSE), mineral wool has been defined as `see rock wool'; that rock wool has been defined as `Fibrous insulation material made by blowing steam through molten slag. Also called mineral wool, slag wool'; that slag wool has been defined as `see rock wool'. He submitted that thus, meaning of the three terms clearly indicates that they are synonymous and represent the same product. The ld. Consultant also referred to the meaning of these terms in the Fourth Enlarged Edition of Concise Chemical and Technical Dictionary, edited by H. Bennett, wherein mineral wool (slag wool) has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lag wool does not arise. He, therefore, prays that the appeal may be rejected. 5. Heard the submissions of both sides. We have perused the technical literature and dictionary meaning cited and relied upon by the Appellant. We note that for technical and chemical purposes, products may be similar or even identical. We note that the tariff is built on the basis of the terminology used in common parlance. A reading of the tariff shows that slag wool and rock wool are two distinct different terms. We also note that the exemption has been granted only to rock wool. We also note that an exemption is to be construed strictly. A strict reading of the exemption Notification clearly illustrates that the benefit will be admissible only to rock w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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