Trade Notice No. 91 /2001                                                      Dated: 08-10-01


                Sub: Central Excise - Classification / Excisability of slagwool, rockwool and similar mineral wool - Reg.

                                                             -x-x-x-x-x-

Copy of Board's Circular No.587/24/2001 - CX circulated in file F.No.134/7/2001 - CX 4 dated 17th
September 2001 is communicated herewith for information and necessary action.

The contents of this Trade Notice may please be brought to the notice of all concerned.

(Issued from file C.No.IV/16/2/2001 CX Cx. Pol.)

/sd/
(JANAKI ARUNKUMAR)

ADDL. COMMISSIONER(TECH)

To

As per mailing list

(Both department and trade)

Copy of Board's Circular No.587/24/2001 - CX (F.No134 / 7 / 2001 - CX. 4 ) dated 17th September
2001

A doubt has been raised whether rockwool/slagwool 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 29-08-2000. 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.

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