N.G.P. INDUSTRIES LTD. vs COMMISSIONER OF CENTRAL EXCISE — C.A. No. 223/2003

Summary of C.A. No. 223/2003 - N.G.P. Industries Ltd. v. Commissioner of Central Excise On 07/05/2008, the Supreme Court allowed N.G.P. Industries' appeal and set aside the Tribunal's order regarding the tariff classification of slagwool and rockwool manufactured by the appellant. The Court held that the goods should be classified under sub-heading 6807.10 rather than 6803.00, following a binding larger Bench decision in Commissioner of Central Excise, Raipur v. Punj Star Insulation Fibre Co. (2004 (170) ELT 43) that the revenue had not appealed. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.