Commnr. Of Central Excise, Bhopal vs Minwool Rock Fibres Ltd

The Supreme Court upheld the Tribunal's decision that Slagwool and Rockwool should be classified under Chapter sub-heading No.6807.10 of the Central Excise Tariff Act, 1985, rejecting the revenue's claim for classification under sub-heading No.6803.00. The Court noted that the classification under Rule 173 B of the Central Excise Rules, 1944, was appropriate as the goods contained more than 25% blast furnace slag by weight. The ruling clarified the correct application of tariff headings and affirmed the lower authority's classification, resulting in a lower duty rate of 8%.