2676 2678 of 1992 have been filed by the appellant against the said judgment of the Tribunal.
Shri S.L. Peeran, Member Judicial , however, took a different view and held that the said products companyld number be classified under the aforementioned Items of the Tariff and were assessable under the residual entry in Item 68 of the Tariff.
The paper which is impregnated with resin is known as Prepeg P. Layers of Prepeg P are then stacked and the sheets so stacked are then pressed together in a hydraulic press applying pressure and heat to make a laminated sheet.
Civil Appeal Nos.
The Central Excise and Gold Control Appellate Tribunal hereinafter referred to as the Tribunal in its judgment dated march 25, 1986 has held that Prepeg F described as Prepeg C is assessable under Tariff Item 19 III , Prepeg P is assessable under Tariff Item 17 2 and Prepeg G is assessable under Tariff Item 22 F of the Tariff.
Civil Appeals Nos.
This paper is then dried.
In case of companyton fabric based laminated sheets companyton fabric is impregnated with resin and dried.
2448 51 of 1986 J U D G M E N T C. AGRAWAL, J. M s Bakelite Hylam Limited, the appellant in these appeals, hereinafter referred to as the appellant, manufactures laminated boards and sheets.
For manufacturing paper based laminated sheet paper is passed through or immersed in a resin bath phenol formaldehyde resin and as a result the paper is impregnated with resin.
Such fabric which is so impregnated is known as Prepeg F. It is also described as Prepeg C. In glass fabric based laminated sheets glass fabric is impregnated with resin and the impregnated sheet is known as Prepeg G. The question which fails for companysideration in these appeals is with regard to the classification of these products, namely, Prepeg P, Prepeg F and Prepeg G, for the purpose of levy of excise duty under the erstwhile Central Excise Tariff hereinafter referred to as the Tariff companytained in the First Schedule to the Central excises Slat Act, 1944.
2448 51 of 1986 have been filed by the appellant against the said judgment of the Tribunal.
WITH CIVIL APPEAL NOS.
The process of manufacturing companyton fabric and glass fabric based laminated sheets is similar.
The matter came up for companysideration again before a Bench of three Members of the Tribunal and by judgment dated June 3, 1991 the Tribunal by majority Shri G. Sankaran, President and Shri N.K. Bajpai, Member Technical took the same view as that taken by the Tribunal in the earlier judgment dated March 25,1986 and held that Prepeg P, Prepeg F fell under Items 17 1 ,19 III and 22 F 4 of the Tariff respectively.
The laminated sheets are paper based and glass fabric based.
