ORDER : CAs Nos. 60-61 and 543 of 2003 1. The Counsel for the appellant has filed applications, viz., I.A.Nos.5-6 in C.A.Nos.60-61 of 2003 and I.A.No.3 in C.A.No.543 of 2003 seeking withdrawal of the civil appeals. These applications are allowed. Consequently, the civil appeals stand dismissed as withdrawn. CA No. 223 of 2003 2. The point in dispute is regarding the correct classification of slagwool and rockwool manufactured by the appellant. According to the revenue, the goods manufactured by the appellant are classifiable under subheading 6803.00 of the Central Excise Tariff Act, 1985 (for short 'the tariff Act') whereas claim of the assessee is that the goods manufactured by it are classifiable under sub-heading 6807.10 of the tariff Act. 3. The contending entries as were in existence at the relevant time read: "Heading No. Sub-Heading No. Description of goods Rate of duty (1) (2) (3) (4) 68.03 6803.00 Slawool, Rockwool and similar mineral wools 16% * * * * 68.07 Goods in which more than 25% by weigh of red mud, press mud or blast furnace slag or one or more of these materials, have been used; all other articles of stone, plaster, cement, asbestos, mica or of similar materials, not elsewhere specified or included", 4. The Tribunal by its impugned order NGP Industries Ltd. v. CCE (2003) 152 ELT 414 (Tri) has decided the appeal in favour of the revenue on merits as well as on the question of limitation and held that the goods manufactured by the appellant will fall under sub-heading 6803.00. Hence, assessee is in appeal before us. 5. The Counsel appearing for the appellant has brought to our notice that there was a conflict of opinion between different benches of the Tribunal regarding correct classification of the slagwool and rockwool and noticing the conflict between the different benches, the matter was referred to a larger Bench of the Tribunal in the case of Commissioner of Central Excise, v. Punjab Star Insulation Fibre Co., (2004) 165 ELT 543 (Tri) which gave its decision in favour of the assessee holding that the goods manufactured by the appellant are classifiable under sub-heading 6807.10. The decision of the larger Bench is CCE v. Punj Star Insulation Fibre Co. reported in 2004 (170) ELT 43 (Tri.-LB). Admittedly, revenue did not file any appeal against the decision of the larger Bench and the same has attained finality. 6. The decision of the larger Bench is CCE v. Punj Star Insulation Fibre Co. reported in 2004 (170) ELT 43 (Tri.-LB). Admittedly, revenue did not file any appeal against the decision of the larger Bench and the same has attained finality. 6. In view of this, we accept this appeal; set aside the impugned order of the Tribunal and it is held that the slagwool and rockwool manufactured by the appellant would be classifiable under sub-heading 6807.10. Since, we have decided the appeal on merits, we need not go into the question of limitation. No costs. Appeal allowed.