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.
The revenue, being aggrieved by the classification so accepted by the adjudicating authority, had carried the matter by way of an appeal before the Commissioner Appeals , Customs and Central Excise, who by its order dated 23.01.2002, allowed the revenues appeal and, thereby, declared that the goods in question are to be classified under Chapter sub heading No.6803.00 and number under sub heading No.6807.10, as claimed by the assessee.
The adjudicating authority, after accepting the stand of the assessee, passed an order dated 31.01.2000, inter alia, holding that the appropriate classification of the goods in issue should be under Chapter sub heading No.6807.10 of the Act.
By the impugned judgment and order, the Tribunal has accepted the assessees 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.
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.
The assessee had carried the matter in appeal before the Tribunal.
