9911796707
TMI Blog2002 (4) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... 85 on the grounds that Heading 6803 is a specific heading for Rockwool and Heading 6807 is only a residual heading, providing for the 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, that as per Rule 3(a) of the Rules for Interpretation of the Excise Tariff Schedule, the heading which provides the most specific description shall be preferred to the heading providing a mere general description. 2. Commissioner (Appeals) has set aside the orders of the Deputy Commissioner on the grounds that goods falling under Chapter 68 in which more than 25% by weight of red mud, press mud or blast furnace slag or more of these materials have been used are most specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f goods can never be based on what the industry regards the goods to be, held contrary to the Supreme Court decision in Rollattainers case; (iii) In the case of Collector v. Fuse Base EItoto Ltd. - 1993 (67) E.L.T. 30 (S.C.) the Hon'ble Supreme Court has held that in the absence of statutory definition of an article its classification to be based on understanding in common parlance and its primary function and utility - Section 3 of Central Excises and Salt Act, 1944 - Section 2 of Central Excise Tariff Act, 1985 - Rule 173B of Central Excise Rules, 1944; (iv) Hon'ble CEGAT in the case of Tata Oil Mills Company Ltd. v. Collector of Central Excise, Madras - 1986 (24) E.L.T. 290 (Tri.) = RLT (LB-CEGAT) 268 has held that name use and charact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Divn. CE Licence No. Status Prior After 17-9-01 17-9-01 1. Loyed Rockfibre Ltd. Plant, E-71, MIDC, Waluj, Aurangabad - 36 1308030236 WRV/13/94 Aurangabad-II Division Duty not paid Defunct 2. Minwool Rockfibres Ltd., 44, Vardhman Nagar, Rajanandgaon - 491441 (M.P.) 3501090684 33/CII-68/CRJN/92, dt. 2-1-1992, Bhilai-I Division Duty not paid Paying duty 3. Rockwool Industries Unit of NGP Ind. Pvt. Ltd., 6/7, Heavy Ind. Area, P.O. Industrial Estate, Bhilai (M.P.) 3506020611 JII/SECTOR D/5/92/68, dt. 7-7-92, Bhilai Division Duty not paid Defunct The above assessees have claimed classification of the impugned goods under 6807.10 and intended to avail duty concession in terms of the Notification Nos. 5/97, dated 1-3-1997 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limestone or dolomite) are obtained by melting one or more of this constitutents and converting a stream the resulting liquid and into fibres, usually by centrifugal action and streams of air blast. The quantity of binder used as sprays on the 'fibre', is dependent upon the end-product rigidity requirements (e.g. 30Kg. For 1 MT of Mattress but 60 Kg for slabs and Pipes Sections). The matress/sections are cured and finished by trimming, resulting in products - matresses - used for insulation, Slab - used for Tank insulation, furnaces etc. Pipe sections - are made from wool collected in rolls and formed into pipes". (c) The properties are - chemically inert with low leachable chloride content - inorganic, with extreme low conductivity and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after determining what the entities are, with the concerned headings, we find Heading 6803.00 of CETA, 1985 reads as :- "68.03 - 6803.00 slag wool; rockwool, and similar mineral wools". The corresponding heading of HSN viz. 6806 where such 'wools' occur reads as - "68.06 SLAG WOOL, ROCK WOOL AND SIMILAR MINERAL WOOLS, EXFOLIATED VERMICULITE EXPANDED CLAYS, FOAMED SLAG AND SIMILAR EXPANDED MINERAL MATERIALS, MIXTURES AND ARTICLES OF HEAT INSULATING, SOUND INSULATING OR SOUND ABSORBING MINERAL MATERIALS, OTHER THAN THOSE OF HEADING N0. 68.11 OR 68.12 OR OF CHAPTER 69" (UNDERLINING SUPPLIED) The underlined portion of 6806 of HSN, has been clipped and not pasted anywhere in CETA 1985. Heading 680 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after determining the separate quantum of clearances under the two categories i.e. Pristine wool and Article of Mineral Wool. (g) 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 and falling under heading Chapter 68 are exempted from the whole of the duty vide Notification No. 8/96-C.E., dated 23-7-96. This exemption is vide Notification 5/97-C.E., dated 1-3-97, Sl. No. 117 & 5/98/C.E., dated 2-6-98 (Sl. No. 84) has been restricted to such goods falling under Heading 6807.10. Therefore, goods classified under 6803 viz. Cover wool, Loose wool would be covered by the exemption Notification No. 8/96-C.E. and not by Notification Nos. 5/97-C.E. and or 5/98. The d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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