- (1.) The counsel for the appellant has filed applications viz. IAs Nos. 5-6 in CAs Nos. 60-61 of 2003 and IA No. 3 in CA No. 543 of 2003 seeking withdrawal of the civil appeals. These applications are allowed. Consequently, the civil appeals stand dismissed as withdrawn. CA No. 223 of 2003
(2.) The point in dispute is regarding the correct classification of slagwool and rockwool manufactured by the appellant. According to the Revenue, the goods manufactured by the appellant are classifiable under Sub-Heading 6803.00 of the Central Excise Tariff Act, 1985 (for short "the Tariff Act") whereas claim of the assessee is that the goods manufactured by it are classifiable under Sub-Heading 6807.10 of the Tariff Act.
(3.) The contending entries as were in existence at the relevant time read: JUDGEMENT_2301_TLPRE0_2008_1.html;