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S. C. AGRAWAL, D. P. WADHWA
Collector Of Central Excise – Appellant
Versus
Wood Polymer LTD. – Respondent
Judgment
S.C. Agrawal, J.-
Civil Appeal Nos. 1852-53/1991, 2516-21/1992 and 11899/1996
These appeals by the Revenue raise a common question namely, whether paper based laminated Sheets/Board 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’).
2. M/s. Wood Polymers Ltd., the respondent in Civil Appeals Nos. 1852-53 of 1991, manufactures (i) paper based decorative laminated sheets,(ii) cotton fabric based laminates and (iii) paper based insulators electrical grade. The said products were classified by the Assistant Collector of Central Excise under Chapter 39 sub-Heading 3920-21. The said classification was approved in appeal by the Collector of Central Excise (Appeals). On further appeal by the assessee, the Tribunal, by its judgment dated March 6, 1990, held that paper based decorative laminated
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