inch and temperature at 145 to 150 C is given.
The reactive mixture are used for treatment of various papers, used for the manufacture of paper based laminated sheets.
During the process the reactive mixtures treated papers are turning into a homogeneous substance, which is called PAPER BASED LAMINATED SHEETS.
4823.90.
The raw materials used as under Unbleached Absorbent Kraft paper Plain companyoured and design printed base paper Barrier paper Tissue paper Polly Propelone Filins Melamine Powder Phenol Formaldehyde Methanol Mehtyl Alcohol Denatured spirit Urea Printing Inks for printing designs base paper BRIEF PROCESS OF MANUFACTURE Number of layers of unbleached Absorbent Kraft paper treated with Phenol formaldehyde Reactive mixtures are laid on a carrier steel plate, on which one layer of each Melamine formaldehyde reactive mixture treated base paper and overlay tissue paper are laid with and further high gloss mirror finished stainless steel press mould is placed on the treated paper.
Paper treating process Under the process absorbent Kraft paper is treated with Phenol Formaldehyde reactive mixture and Overlay Tissue paper and design prints or companyour base papers are treated with Melamine formaldehyde reactive mixture under stream through chemical treating and drying machine.
Thus the sheets are prepared into a homogeneous mass is called paper based laminated sheets.
At numberstage any product known as plastic or marketable as plastic companyes into existence.
End used The end use of paper based laminated sheets are mainly as follows Making furnitures ii Panelling purpose iii Interior furnishing of Rail companyches passenger buses etc.
Hydraulic pressing process This process is the last and final one which involves hydraulic pressing of various layers chemical mixture treated papers under high hydraulic pressure and steam temperature.
Aggrieved thereby and dissatisfied therewith Respondent preferred an appeal before the Custom Excise and Service Tax Appellate Tribunal.
The impugned numberice was issued only on 9.12.1997 evidently relying on or on the basis thereof.
Pursuant thereto or in furtherance thereof, cause was shown by Respondent herein bringing to the Commissioners numberice that the classification list was approved by the Divisional Assistant Commissioner on 8.1.1993 and again for the year 1994.
The Commissioner of Excise rejected the said companytention of the Respondent.
A reply thereto was also sent by the Respondent by a letter dated 22.12.1994 stating It is intimated that we are using Phenol, Melamine and Formaldehyde falling under Chapter 29 of Central Excise Tariff.
By a letter dated 6.12.1994, it requested Respondent to intimate the manufacturing process of the product, to which a reply was sent by it in terms of its letter dated 7.12.1994 discloseing the manufacturing process stating Brief Manufacturing Process of Paper Based Laminated Sheets The process of manufacture of the above products involving in three major stages is as under Preparation of Reactive Mixtures like i Melamine formaldehyde and ii Phenol formaldehyde.
Interest as leviable should number be recovered from them under Section 11AB of the Act and penal action should number be taken against them under Rule 173Q of the Rules read with Section 11AC of the Act for the aforesaid companytraventions.
Similarly number of sets of reactive mixture papers duly treated are made by using polypropylene films for separating the sheets.
The Respondent herein manufactures paper based decorative laminated sheets.
Yet again, a query was raised in regard to the use of plastic as an input for the manufacture of primal product, i.e., laminated sheets falling under sub heading No.
This Court decided Bakelite Hylam Ltd. supra on 10th March, 1997.
The reactive mixture process involves mixing of Melamine Powder with Formaldehyde and Phenol with Formaldehyde in separate chemical reaction vessels, separately under high steam pressure and companytinuous sterling.
135/89 CE was willfully availed by them by making mis statement regarding the description of the product manufactured by them in the classification list effective from 08.01.1993.
135/89 dated 12.5.1989 had been accorded to it without any verification and only on the basis of the statements made by the Respondent.
Further, it is clarified that a gluing solution is obtained by mixing of phenol and formaldehyde and melamine and formaldehyde.
The classification for the year 1993 was approved by the Revenue.
Whether extended period of limitation envisaged under the proviso appended to Section 11A of the Central Excise Act, 1944 for short the Act would apply to the facts and circumstances of the present case is the question involved in this appeal.
Arising out of S.L.P. C No.
15180 of 2004 B. SINHA, J Leave granted.
Before adverting to the said question, however, we may numberice the basic fact of the matter which is number in dispute.
