JUDGMENT

Mrs. Sujata V. Manohar, J.-These appeals, which are at the instance of the Collector of Central Excise, raise common questions regarding the classification of laminated sheets. Three varieties of laminated sheets are involved in these appeal:

(1) Decorative laminated sheets;

(2) Industrial laminated sheets which are paper based and;

(3) Glass Epoxy laminated sheets.

2. The manufacturing process of decorative laminated sheets has been described by the manufacturers. Paper is passed through or immersed in a resin bath (phenol formaldehyde resin) so that the paper is impregnated with resin. This paper is then dried. At this stage the paper which is impregnated with resin is known as Prepreg -P ( P stands for paper). Layers of Prepreg paper are then stacked. The top layer consists of paper which has a decorative design on it and which is impregnated with resin. The sheets of papers so stacked are then pressed together in a hydraulic press applying pressure and heat to make a laminated sheet. In the process, the resin passes through the pores of paper and acts as a binder. The end product is a hard rigid sheet which is impact