| Date: |
17-09-2001
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| Notification No: |
Central Excise Circular No 587/2001
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding - Classification/ Excisability of slagwool, rockwool and similar mineral wool
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Regarding - Classification/ Excisability of slagwool, rockwool and
similar mineral wool
Circular
No. 587 dated 17th September 2001
A
doubt has been raised whether rockwool/ salgwool in which more than 25% blast
furnace slag was used is classifiable under heading 68.03 as slagwool, rockwool
and similar mineral wool being specific entry for the said goods or under
heading 68.07 as goods, in which more than 25% by weight of blast furnace slag
has been used.
2.
The matter was discussed in Tariff-cum-General Conference of Chief
Commissioners of Central Excise held at Mumbai on 29.8.2000. The Conference took
note of the manufacturing process of the goods in question. It was explained
that the slagwool was produced basically from blast furnace slag. It was also
noted that the goods were marketed as slagwool/ rockwool only in bulk or sheets.
It was felt that slagwool may get covered both under heading 68.03 and as also
under heading 68.07, but it will more appropriately be classifiable under
heading 68.03 that being more specific for the product in question and therefore
the products known/ marketed as slagwool would merit classification under
heading 68.03 only.
3.
The Board has accepted the above recommendations of the Conference and it
is hereby clarified that the goods known/ marketed as slagwool, rockwool and
similar mineral wool even though containing more than 25% by weight of blast
furnace slag, etc. will appropriately be classifiable under heading 68.03.
4.
The field formations may suitably be informed.
5.
Receipt of this Circular may please be acknowledged.
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