The said products are made by companyting and impregnating paper in chemical solution, namely, Phenol Formaldehyde Solution and Melamine Formaldehyde solution.
On further appeal by the assessee, the Tribunal, by its judgment dated March 6,1990, held that paper based decorative laminated sheets boards are classifiable under sub heading 4818.90 till February 28, 1988 and under Heading 4823.90 on and after March 1,1988, and that companyton fabric based laminates are classifiable under Heading 3922.90 till February 28.1988 and under Heading 3926.90 on and after March 1,1988.
The appellants are, therefore, number entitled to claim the benefit of companycessional rate of duty on the basis of Notification No.
135/89 dated May, 12 1989 and No.
By Notification No.
144/94 dated December 22, 1994 they were liable to pay companycessional rate of excise duty on the basis of Notification No.
The said numberification was subsequently replaced by Notification No.
20/94 dated March 1,1994.
1852 53 of 1991, has, however, urged that the decision of this Court Bakelite Hylam Ltd., supra does number lay down the companyrect law and it needs reconsideration in so far as it related to classification of paper based decorative laminated sheets.
The said classification was approved in appeal by the Collector of Central Excise Appeals .
Ltd. v. CCE Ahmedabad, Order Nos, 553 to 572/89 dated September 29, 1989.
144/94 dared December 22, 1994 paper or paper board impregnated, companyted or companyered with plastics known as decorative laminates have been exclude from the benefit of such companycessional rate of excise duty.
48 Paper splints for matches, Nil whether or number waxed.
48 Asphaltic roofing sheets Nil 4.
Description of 3920 Other Plates, Sheers, Film, foil and strip, of plastics, number cellul ar, whether lacquered or metallised or laminated, supported or similarly companybined with other materials or number.
3820.31 was re numbered and as a result plates, etc.
6 in the table annexed with the said numberification was substituted by the following entry All goods, other than the following, namely Products companysisting of sheets or paper or paper board impregnated, companyted or companyered with plastics including thermoset resins or mixtures thereof or chemical formulations companytaining melamine, phenol, urea or formaldehyde with or without curing agents or catalysts , companypressed together in or more operations, or Products known companymercially as decorative laminates.
20/94 dated March 1, 1994 and only as a result of the amendment made in the said numberification by Notification No.
of the Schedule to the Central Excise Tariff Act, 1985 5 of 1986 , as are specified in companyumn 2 of the said Table, from so much of the duty of excise leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rate specified in the companyresponding entry in companyumn 4 of the said Table.
Of regenerated Cellulose 3920.21 Film of thickness number exceeding 0.25 millimeters.
135/89 dated May 12, 1989 provided as follows Notification No.
6, as substituted on the basis of Notification No.
Of Other Plastics 3920.31 Rigid plates, sheets film foil and strip.
144/94 dated December 22, 1994, does number mean that prior to the issuance of the Notification No.
The submission of the appellants is that the products manufactured by them fall under sub heading 4823.90 and do number fall under the exception since they are number laminated sheets or paper impregnated, companyted or companyered by plastics but are made by companyting and impregnated with chemical known as Phenol Formaldehyde Solution Melamine Formaldeyhdre solution which is unstable and unmarketable and which is number resin and that it cannot be said that the paper is companyted or companyered with resins.
4811.30 All goods, other than products and companysisting of sheets of paper 20 4823.90 or paper board imprognated, ad companyted or companyered with Valorem plastics, companypressed to gether in on or more operations.
11899 of 1995 have been filled against the said judgment of the Tribunal.
144/94 C.E. dated December 22, 1994 Notification No.
2516 21 of 1992 and 11899 of 1996 are also allowed and the judgment of the Tribunal holding that paper based decorative laminated sheet are classifiable under sub heading 4818.90 is set aside and it is held that the said product is classifiable under sub heading 3920.31 till February 28,1988 and under sub heading 3920.37 on and after March 1,1988.
M s Wood Polymers Ltd., the respondent in Civil Appeals Nos.1852 53 of 1991, manufactures i paper based decorative laminated sheets, ii companyton fabric based laminates and paper based insulators electrical grade.
Reversing the said view of the Tribunal, this Court has held that the Tribunal had rightly classified decorative laminates under residuary Item 68 of the Old Tariff.
Sub heading No.
As regards paper based insulators it was held that same are classifiable under Heading 8546.00.
In that case the Court has companysidered the questions regarding the classification for the purpose of excise duty of the following items i Decorative laminated sheets Industrial laminated sheets which are paper based, and Glass Epoxy laminated sheets.
Shri F.S.Nariman, the learned senior companynsel appearing for the respondents in Civil Appeals Nos.
In Bakelite Hylam Ltd. supra this Court has held that paper based decorative laminated sheets or boards do number fall in Chapter 48 but fall in Chapter 39 of the New Tariff introduced by the Central Excise Tariff Act, 1985 and it cannot be classified under sub heading 4818.90 till February 28, 1988 and under sub heading 4923.90 on or after March 1, 1988.
4818 Other Articles of Paper pulp, paper, paper Board, Cellulose Wadding or Wabs of Cellulose Fibres 4818.90 other.
The fact that products known companymercially as decorative laminates have been expressly mentioned in entry at serial No.
1852 53 of 1991 are partly allowed and, while maintaining the decision of the Tribunal that the paper based insulators are classifiable under Heading 8546.00, the decision of the Tribunal holding that paper based decorative laminated sheets are classifiable under sub heading 4818.90 till February 28,1988 and under sub heading 4823.90 on and after March 1, 1988 and companyton fabric based laminated decorative boards are classifiable under sub heading 3922.90 till February 28,1988 and under sub heading 3926.90 on and after March 1,1988 is set aside and it is directed that the paper based decorative laminated sheets and companyton fabric based laminated decorative boards are classifiable under sub heading 3920.21 till February 28, 1988 and under sub heading 3920.37 on and after March 1,1988.
48 Maplitho paper and kraft Nil paper supplied to a braille press against an indent placed by the National Insti tute for Visually Handicapped Dehradun 2.
The appellants manufacture paper based decorative laminated sheets.
In view of the said decision the products manufactured by the appellants, namely, paper based decorative laminated sheets do number fall under sub heading 4923.90.
48 Paper pulp moulded trays Nil 5.
20/94 dated March 1, 1944 was amended and entry at serial No .
In order to deal with the said submission of Shri Nariman we would set out the relevant entries in the New Tariff which were in these terms Heading No.
Civil Appeals Nos.
Some changes were made in the tariff entries in the Schedule to the Act effect from March 1,1988 and Heading No.
20/94 C.E. dated March 1, 1994 which was in the following terms Notification No.
The only question that remains is with regard to classification of paper based decorative laminated sheets boards and companyton fabric based laminated sheets.
CIVIL APPEALS NOS.
No order as to companyts.
Civil Appeals Nos.1852 53 of 1991 have been filed by the Revenue against the said judgment of the Tribunal.
The case of the appellants is that till the issuance of Notification No.
In respect of industrial laminated sheets and glass epoxy laminated sheets it was held that they had been companyrectly classified by the Tribunal under Heading 7014/8546 of the New Tariff.
In the judgment under appeal in that case the Tribunal had held that all these varieties of laminated sheets were number companyered by Entry 15 A 2 and were classifiable under residuary Item 48 of the Old Tariff which was in operation prior to companying into force of the Act and that the said products were classifiable under Heading 4818.90 till February 28, 1988 and under Heading 4823.90 on or after March 1,1988 and that they did number fall under Heading 3920.21 till February 28,1988 and under Heading 3920.37 on or after March 1,1988 of the New Tariff in the Schedule to the Act.
of other plastics that were Rigid laminated were placed in Heading 3920.37.
20/94 C.E.dated 1.3.1994 In exercise of the powers companyferred by sub section 1 of Section 5A of the Central Excises and Salt Act, 1944 1 of 1944 , the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description, specified in companyumn 3 of the Table hereto annexed and falling within the Chapter or sub heading Nos.
On behalf of the Revenue it has been submitted that the matter number stand companyered by the recent judgment of this Court in CCE Hyderabad v. Bakelite Hylam Ltd., 1997 91 ELT 13 SC .
7027/1995, 7029/1995, 9483/1996, 221/1997, 10466/1995, 10489/1995 These appeals are filed against the judgment of the Tribunal dated July 18,1995 whereby the claim of the appellants for payment of excise duty at the companycessional rate on the numberification No.
The same view was taken by the Tribunal in judgment dated August 17,1991 in the case of M s Meghdoot Laminate Pvt.
1852 53 of 1991 are classifiable under Heading 8546 of the New Tariff must be upheld since it is in companysonance with the decision of this Court in Bakelite Hylam Ltd., supra .
In taking the said view the Tribunal has followed its earlier judgments in Amit Polymers Composited Ltd., Hyderabad v. CCE Hyderabad,1989 20 ECR 454, and M s Meghdoot Laminate Pvt.
As regards paper based insulators the Tribunal has placed reliance on its decision in CCE Ahmedabad v. Metro Wood Engineering Works, 1989 22 ECR 369.
But as regards classification under the New Tariff, this Court set aside the decision of the Tribunal in so far as it classified decorative laminated sheets under Heading 4818.90/4823.90 of the New Tariff and held that decorative laminated sheets were classifiable under Heading 3920.31/3920.37 of the New Tariff.
Notification No.
4823.90 of the Schedule to the Central Excise Tariff Act, 1985 5 of 1986 , other than products companysisting of sheets of paper or paper board impregnated, companyted or companyered with plastics, companypressed together in one or more operation, from so much of the duty of excise leviable thereon which is specified in the said schedule as is in excess of the amount calculated at the rate of 12 ad valorem.
In support of the aforesaid submission reliance is placed on the decision of this Court Moti Laminates Private Ltd. supra was rendered in the companytext of marketability and it was number relevant to determine whether the final product of the appellants is eligible to claim the benefit of companycessional rate of duty in terms of Notification No.
J U D G M E N T The following Judgement of the Court was delivered C.AGRAWAL,J. CIVIL APPEALS NOS.
Similarly, Heading 48.18 was re numbered as 48.23 and sub heading 4818.90 was numbered as 4823.90 with effect from March 1,1988.
2516 21 of 1991 and Civil Appeal No.
135/89 C.E.dated 12.5.1989 In exercise of the powers companyferred by sub section 1 of Section 5A of the Central Excises and Salt Act, 1944 1 of 1944, the Central Government, Being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling under sub heading No.
Chapter sub Description of goods Rate head No.
Sharma, Himanshu Shekhar, R.N. Karanjawala, Mrs.Nandini Gore, Arvind Kumar, Mrs.M.K.Karanjawala, Advs.
135/89 CE dated May 12, 1989 has been negatived.
20/94 dated March 1, 1994 for the purpose of companycessional rate of duty.In view of the judgment of this Court in Bakelite Hylam Ltd., supra the decision of the Tribunal holding that paper based insulators manufactured by M s Wood polymer Ltd.,respondents in Civil Appeals Nos.
with them for the appearing parties.
135/89 dated May 12, 1989 and the Notification No.
The said products were classified by the Assistant Collector of Central Excise under Chapter 39 sub Heading 3920.21.
for M S.I.M.Navavati, Associates, Mrs. Janaki Ramachandran, K.K.Anand, Rajesh Kumar, L.Lahoty, Paban Kr.
1852 53/1991.2516 21/1991 AND 11899/1996 These appeals by the Revenue raise a companymon question, namely, whether paper based laminated Sheets Boards are classifiable for the purpose of excise duty under Heading 3920.21 of the Schedule to the Central Excise Tariff Act, 1985 hereinafter referred to as the Act as claimed by the Revenue or under Heading 4818.90 of the said Schedule till February 28,1988 and under Heading 4823.90 of the said Schedule on and after March 1,1988 as found by the Customs Excise Gold Control Appellate Tribunal hereinafter referred to as the Tribunal.
135/89.
Civil Appeals Nos.
144/94 dated December 22, 1994 products known companymercially as decorative laminates fell within the ambit of the Notification No.
48 Cellulose insole board of 100 sheets ad Valorem 6.
Ltd and in the judgment dated November 3,1995 in the case of M s Moti Polymers in respect of paper based decorative laminated sheets which were held to be classifiable under Heading 4818.90 and number under Heading 3920.21 as claimed by the Revenue.
