2003 (10) TMI 466

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..... for the Respondent. [Order per : P.G. Chacko, Member (J)]. These three appeals of the Revenue are against three different orders passed by the Commissioner of Central Excise (Appeals), Raipur. These involve a common issue, which is whether the Rockwool/Slagwool and products thereof manufactured and cleared by the respondents during the relevant periods of disputes are classifiable under .....

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..... ns of the Tribunal :- (i) Commissioner of Central Excise, Hyderabad v. Rockwool (India) Pvt. Ltd. [2002 (144) E.L.T. 404 (Tri. - Bang.)] (ii) NGP Industries Ltd. v. CCE, JSR [2003 (152) E.L.T. 414 (Tri. - Kol.)]. 4. The ld. Counsel for the respondents relied on the decision in Minwool Rock Fibres Ltd. case (supra) and claimed that the subject goods were appropriately classifiab .....

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