Judgment :-

C.A.No.4988/2003:

1. 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. By the impugned judgment and order, the Tribunal has accepted the assessee's 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.

2. 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.

3. A show cause notice was issued to the assessee directing them to show cause as to why the goods in issue should not be classified under Chapter sub-heading No.6803.00 and duty of 18% should not be charged and recovered from them under Rule 9(2) read with Secti