- (1.) C.A.No.4988/2003: This appeal is directed against the judgment and order passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short 'the Tribunal') in Final Order No.204/2002-D in Appeal No.E/964/2002-D dated 22.08.2002. By the impugned judgment and order, the Tribunal has accepted the assessee's stand that the goods namely, Slagwool and Rockwool are to be classified under Chapter sub-heading No.6807.10 by rejecting the stand of the revenue that it requires to be classified under sub- heading No.6803.00.
(2.) The assessee had filed the classification declaration before the adjudicating authority, under Rule 173 B of the Central Excise Rules, 1944 (for short 'the Rule), inter alia, claiming that the goods, namely, Slagwool and Rockwool requires to be classified under Chapter sub-heading No.6807.10 of Central Excise Tariff Act, 1985 (for short 'the Act') with effect from 09.06.1998.
(3.) A show cause notice was issued to the assessee directing them to show cause as to why the goods in issue should not be classified under Chapter sub-heading No.6803.00 and duty of 18% should not be charged and recovered from them under Rule 9(2) read with Section 11-A of the Act and as to why penalty should not be imposed under Rule 173Q of the Rules. After receipt of the show cause notice, the assessee filed its reply dated 16.11.1998, inter-alia, contending that they are manufacturing 'Min wool' using more than 25% of blast furnace slag by weight, right from 1993 onwards and they have been filing classification declarations mentioning this fact and such declarations so filed prior to 1997-98 are accepted by the department and, therefore, the goods in question requires to be classified under Chapter sub-heading No.6807.10 of the Act.;