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 classification under sub-heading No.6803.00. The Court emphasized that the classification must reflect the actual composition of the goods, specifically noting that more than 25% by weight of blast furnace slag was used. The ruling confirmed the lower authority's finding and restored the original classification, resulting in a lower duty rate of 8% instead of 18%.