Cce Vs. Rockwool Industries

Cce vs Rockwool Industries

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Aug 28, 2003

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Citation: sooperkanoon.com/31993
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, a T V.K.
Decided On: Aug 28, 2003
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Cce

Respondent

Rockwool Industries

Excerpt

2. revenue filed these appeals against the order in appeal passed by the commissioner (appeals) whereby the rockwool manufactured by the respondents are held to be classifiable under heading 6807.00 of central excise tariff.3. we find that issue is in respect of classification of rockwool is decided by the tribunal vide final order no. 204/2002-d dated 22.8.2002 : 2002 (105) ecr 916 (t) in the case of m/s. minwool rock fibres ltd., rajnandgaon. the tribunal in this case held that the correct classification of the goods in which more than 25% by weight of red mud, press mud or blast furnace slag or one or more of these material is present under heading 6807.10 of central excise tariff. the issue involved in these appeals is covered by the above decision of the tribunal. therefore, we find no merit in the appeals. both the appeals are rejected.

Full Judgment

2. Revenue filed these appeals against the order in appeal passed by the Commissioner (Appeals) whereby the Rockwool manufactured by the respondents are held to be classifiable under Heading 6807.00 of Central Excise Tariff.

3. We find that issue is in respect of Classification of Rockwool is decided by the Tribunal vide Final Order No. 204/2002-D dated 22.8.2002 : 2002 (105) ECR 916 (T) in the case of M/s. Minwool Rock Fibres Ltd., Rajnandgaon. The Tribunal in this case held that the correct classification of the goods in which more than 25% by weight of red mud, press mud or Blast Furnace Slag or one or more of these material is present under Heading 6807.10 of Central Excise Tariff. The issue involved in these appeals is covered by the above decision of the Tribunal. Therefore, we find no merit in the appeals. Both the appeals are rejected.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Cce vs Rockwool Industries Same Subject Service Tax Same Judge S Kang, a T V.K.