2005 (3) TMI 303

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..... per : S.L. Peeran, Member (J)]. - All these appeals arise from a common OIA Nos. 68 to 71/2003-C.E., dated 16-9-2003. The appellants are manufacturing Rockwool products. The Deputy Commissioner, vide his OIO has classified the Rockwool products under Heading 6803.00 of the First Schedule of the Central Excise Tariff Act. He has confirmed the demands for various periods. The appellants' contention .....

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..... in view of contra judgments and the Larger Bench, in the case of CCE, Raipur v. Punj Star Insulation Fibre Co. - 2004 (170) E.L.T. 43 (Tri.-LB) has clearly held that sub-heading 6803.00 covers rockwool without any qualification and therefore, all other varieties of rockwool would be covered under sub-heading 6807 including those goods in which more than 25% by weight of red mud, press mud or blast .....

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..... ew Heading 6807 was enacted specifically for goods containing more than 25% by weight of red mud, press mud, blast furnace slag attracting rate of duty at 8%. In the Budget, the explanatory notes explaining the chapter wise change provides that the existing entries of Sr. Nos. 68.3 of Notification No. 8/96-C.E. relating to goods of red mud, press mud or blast furnace slag are being withdrawn. Thes .....

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..... l even those components siagwool/rockwool even containing more than 25% of blast furnace slag then this interpretation would render the first portion of Heading 68.07 of Tariff redundant. 9. In view of the above discussion, we find that sub-heading 6803 of Tariff would cover rockwool, in general, whereas sub-heading 6807 will cover the variety of rockwool in which 25% by weight of red mud, blast .....

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..... oose wool under Chapter sub-heading 6803.00, but they are Rockwool in artificial form viz. light resin bonded mats, unbonded mats, rigid bonded slag, rigid pipes, cut pieces and they contain more than 25% of weight of red mud, press mud or blast furnace slag. Therefore, in terms of the ratio of the Larger Bench judgment, the items are required to be classified only under 6807 and 6807.10 of the Ce .....

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